CD Skripsi
Pengaruh Financial Distress, Debt Default, Pertumbuhan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020)
ABSTRACT
This study aims to examine the effect of financial distress, debt default,
company growth and the previous year's audit opinion on the going concern audit
opinion acceptance. The population of this study are publicly listed companies on
the Indonesia Stock Exchange (IDX) in the 2016-2020 period.
The research sample was selected using purposive sampling method. The
data is obtained through data from the official website of the Indonesia Stock
Exchange and other related websites as well as by studying literature related to
research problems, both printed and electronic media.
The data analysis technique used in this research is descriptive statistics
and Partial Least Square (PLS). Financial distress has an effect on going concern
audit opinion as a whole as evidenced by the value with a p-value of 0.017 which
means p-value 0.05.
Company growth has an influence on going concern audit opinion as a whole as
evidenced by the value with a p-value of 0.05, which means p-value
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