PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, RENTANG WAKTU PENYELESAIAN AUDIT DAN GOOD CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

Abstract

This study aims to test and analyze the influence of audit quality, financial distress, audit completion timeframe and good corporate governance on the acceptance of audit opinion going concern. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange. Determination of samples using purposive sampling method. The samples in this study were 46 companies with 138 observations. The data analysis technique used to test the hypothesis is logistic regression. The results showed that the quality of audits, the period of completion of audits and good corporate governance which include institutional ownership, managerial ownership, independent commissioners and audit committees do not affect the acceptance of audit opinion going concern and financial distress has a positive influence on the acceptance of audit opinion going concern. Based on these results, it is expected that the company pays more attention to the company's survival from various sides. Companies are also advised to use audit services from experienced auditors and limit their working time with auditors.