Pengaruh Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Debt Default dan Opinion Shopping Terhadap Opini Audit Going Concern

Abstract

The purpose of this research is to see how company size, previous audit opinion, debt default, and opinion shopping affect going concern audit opinion. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2019. This is quantitative research. Secondary data in the form of financial reports obtained from the IDX website is used in this study. Logistic regression analysis method was used in this study with the help of SPSS Ver.26.0. The number of service companies in manufacturing companies studied in this study were 27, with an observation period of 5 years. The number of random samples for investigation was 135 annual financial statements, as determined by a special random sampling procedure.