PENGARUH AUDIT TENURE, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN OPINION SHOPPING TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI

Abstract

ABSTRACT Companies that get going concern opinions from auditors are caused by conditions and events that raise doubts about the survival of a company. Going concern audit opinion is an early warning for users of financial statements to avoid making wrong decisions. There are many previous studies on financial and non-financial factors that influence the acceptance of going-concern audit opinions in manufacturing companies, but apart from that there are also different results which say there is no effect on going-concern audit opinions. Therefore, researchers want to further examine the going concern audit opinion. IDX 2019-2022