PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

نویسندگان

چکیده

This research aims to prove empirically the effect of financial distress, debt default, and firm size on going concern audit opinion. was conducted in various manufacturing companies textile garment sub-sector. The method used is quantitative associative. type data secondary form annual reports published Indonesia Stock Exchange (IDX) for 2016–2020. Samples were collected using purposive sampling method. number that as samples 14 with a period 5 (five) years, so 70 observation obtained. results F statistical test company simultaneously affect t-statistical distress variable partially negatively opinion, while default has positive but does not

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ژورنال

عنوان ژورنال: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

سال: 2022

ISSN: ['2337-7887', '2548-9836']

DOI: https://doi.org/10.55606/jaem.v2i3.368