@thesis{thesis, author={Yuliana Vany}, title ={PEMBERIAN OPINI AUDIT GOING CONCERN DENGAN AUDIT TENURE SEBAGAI VARIABEL MODERASI SKRIPSI}, year={2018}, url={http://eprints.ukmc.ac.id/8126/}, abstract={ABSTRACT This research examine whether audit tenure can moderate the debt default relationship to the giving of going concern opinion. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2014. The data used are secondary data and sampling technique using purposive sampling technique so that 478 samples can be studied. Existing variables were tested by logistic regression. From the result of the research, it is known that audit tenure moderate the debt default relationship to giving going concern opinion. Keywords : Debt Default, Going Concern Opinion, and Audit Tenure.} }