PENGARUH FINANCIAL DISTRESS, OPINI AUDIT TAHUN SEBELUMNYA DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2017- 2019)

Magfira. 2021. The Effect of Financial Distress, Previous Year's Audit Opinions and Audit Quality on Going Concern Audit Opinions (Studies on Manufacturing Companies Listed on the IDX in 2017-2019), supervised by Indrawan Azis and Dara
Ayu Nianty.
This study aims to analyze the effect of financial distress, previous year's audit opinion and audit quality on going concern audit opinion partially and simultaneously.
This study uses secondary data with a total population of 181 manufacturing companies listed on the IDX in 2017-2019. The analytical method used is logistic regression analysis with 15 sample companies selected based on the results of the criteria from the purposive sampling method. Based on the results of the analysis.
The results of this study indicate that simultaneously financial distress, previous year's audit opinion and audit quality have an effect on going concern audit opinion acceptance. Partially, financial distress has a significant effect on going concern audit opinion acceptance, but for the previous year's audit opinion variable and audit quality it has no effect on going concern audit opinion acceptance.