@thesis{thesis, author={Arviandanu Mochamad Rafi}, title ={Pengaruh Leverage, Debt Default, Audit Tenure, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern}, year={2023}, url={http://eprints.perbanas.ac.id/11129/}, abstract={Going Concern Audit Opinion is an audit opinion given by the auditor when there is doubt about the company's going concern ability or there is uncertainty over the company's viability in carrying out its operations. This study aims to analyze the effect of leverage, debt default, audit tenure, liquidity, and company growth on going concern audit opinion. The population and sample used in the current study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The manufacturing company used is a Sub-Consumer Non-Cyclicals manufacturing company that is listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample collection technique in this study was by purposive sampling method and 320 research samples were obtained. The data used is secondary data with data analysis techniques used, namely descriptive analysis and logistic regression analysis with the help of the SPSS 24 software program and the Microsoft office Excel software program. Based on the results of this study it has been shown that leverage and company growth affect the going concern audit opinion, while debt default, audit tenure, liquidity do not affect the going concern audit opinion.} }