PENGARUH KEBANGKRUTAN, GAGAL BAYAR, DAN OPINI AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Abstract

This research aimed to examine, analyze, and obtain empirical evidence of the effect of bankruptcy prediction,
debt default and audit opinion on previous year on acceptance of going concern audit. The research was
quantitative. While, the data collection technique used purposive sampling, in which the sample was based on
criteria given. In line with, there were 54 samples from 27 manufacturing companies which were listed on
Indonesia Stock Exchange (IDX) during 2017-2018. Moreover, the data were audit financial statement and
audit opinion report. Furthermore,the data analysis technique used Logistic Regression with IBM SPSS 25. The
research result concluded bankruptcy prediction did not affect acceptance of going concern audit of
manufacturing companies during 2017-2018. Likewise, debt default did not affect acceptance of going concern
audit of manufacturing companies during 2017-2018. Similary, audit opinion on previous year did not affect
acceptance of going concern companies during which were listed on Indonesia Stock Exchange (IDX) during
2017-2018.
Keyword: going concern audit opinion, bankruptcy, debt default, previous years audit opinion.