OPINI AUDIT GOING CONCERN – KAJIAN BERDASARKAN FINANCIAL DISTRESS, PRIOR OPINION, AUDIT FIRM REPUTATION, DAN DEBT DEFAULT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of financial distress, prior opinion, audit firm reputation, and debt default of the company of Going Concern Audit Opinion. This research used purposive sampling method with some criterias and the sample was about 29 companies. Analyzed by logistic regression and test using program SPSS 24.0 for windows concluded that prior opinion, audit firm reputation, and debt default don’t have effect on acceptance of going concern audit opinion, but the one that have effect on going concern audit opinion is financial distress.Keywords : Going Concern, Financial Distress, Prior Opinion, Audit Firm Reputation, Debt Default, Audit OpinionDAFTAR PUSTAKAAryantika, Ni Putu., dan Rasmini, Ni Ketut. (2015). Profitabilitas, Leverage, Prior Opinion Dan Kompetensi Auditor Pada Opini Audit Going Concern. E-Jurnal Akuntasi Universitas Udayana 11.2: 414-425. Astari, Putu W., dan Latrini, Made Y. (2017). Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, Vol.19.3:2407-2438. Azizah, Rizki., dan Anisykurlillah, Indah. (2014). Pengaruh Ukuran Perusahaan, Debt Default, Dan Kondisi Keuangan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Accounting Analysis Journal 3.4: 533-542. Dewi, I Dewa., dan Latrini, Made Yenni. (2018). Pengaruh Financial Distress Dan Debt Default Pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana Vol.22.2: 1223-1252. Haron, et al. (2009). Factor Influencing Auditor’s Going Concern Opinion. Asian Academy of Management Journal, Vol.14 No.1:1-19.Ikatan Akuntan Indonesia. (2001). Standar Profesional Akuntan Publik. Jakarta:Salemba Empat. Jamaluddin. (2018). The Effect Of Financial Distress And Disclosure On Going Concern ...