@thesis{thesis, author={Lumbantoruan Pebrina M}, title ={Pengaruh Kualitas Audit, Opini Audit Tahun Sebelumnya, Debt Default dan Pertumbuhan Perusahaan terhadap Penerimaanopini Auditgoing Concern pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016}, year={2018}, url={}, abstract={This study aims to show the effect of audit quality variables, previous year's audit opinions, debt default and company growth on the acceptance of going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange during 2014 to 2016. This research is classified as causal research. The population in this study were 143 manufacturing companies listed on Indonesian Stock Exchange in the period 2014-2016, by accessing financial reports and annual reports through the site www.idx.co.id. The sampling method used was purposive sampling method, so that 35 sample companies were obtained for 3 years of observation (2014-2016) with 105 units of analysis. Audit quality, previous year audit opinion, debt default and company growth as independent variables and acceptance of going concern audit opinion as the dependent variable. Data analysis method used is logistic regression method. Based on the results of data processing using logistic regression method with SPSS software, note that the previous year's audit opinion has a significant effect on the acceptance of audit opinion goncern, while the quality of the audit, debt default and the growth of the company has no significant effect on the going-concern audit opinion.} }