Pengaruh Debt Default, Kualitas Audit, Opini Audit, dan Pertumbuhan terhadap Opini Going Concern

The purpose of this study was to determine how the going concern audit opinion was affected by debt default, audit quality, audit opinion, and firm expansion. This study employed secondary data from online financial statements that were sourced from www.idx.co.id, the official website of the Indonesia Stock Exchange. The study's sample consists of manufacturing firms that were listed between 2014 and 2016 on the Indonesia Stock Exchange. Purposeful sampling was used to collect 143 observations from 27 companies. Hypotheses are tested using logistic regression. According to the test results, the debt default variable does not affect the going concern audit opinion, while the audit opinion significantly influences it. Audit quality is unaffected by the going concern audit opinion, and companies have no bearing. audit opinion for a going firm. Given the findings, the researcher suggests that a research variable pertaining to the continuing business audit opinion and the entire study sample be included in future investigations. Keywords: Debt Default, Audit Quality, Audit Opinion, Company Growth, Acceptance of Audit Opinion Going Concern