Abstract :
This study was conducted to determine the effect of debt default, audit
quality, audit opinion and company?s growth on the going concern audit opinion.
This study used secondary data obtained from financial statements published on
the internet through the official website of Indonesia Stock Exchange
www.idx.co.id. The research sample is manufacturing companies listed in
Indonesia Stock Exchange 2014-2016. Sampling using purposive sampling and
obtained a sample of 143 observation of 27 companies sampled in this study.
Hypothesis testing is done by using logistic regression.
From the test results indicate that the debt default variable do not
influence going concern audit opinion, audit quality do not influence going
concern audit opinion, audit opinion has significant influence towards going
concern audit opinion and company?s growth do not influence going concern
audit opinion
Based on the result of the research, the researcher suggests following
research to add research variable which is related to going concern audit opinion
and the sum of research sample.