Penelitian ini bertujuan untuk menguji pengaruh Kondisi Keuangan Perusahaan, Debt Default, Opini Audit Tahun Sebelumnya, Reputasi Auditor dan Auditor Client Tenure terhadap penerimaan Opini Going Concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pemilihan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi logistik. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018 dengan sampel berjumlah 16 perusahaan selama 4 tahun, dengan data pengamatan sebanyak 64 data pengamatan. Hasil penelitian ini menunjukkan bahwa kondisi keuangan perusahaan tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini going concern, debt default tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini going concern, opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini going concern, reputasi auditor tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini going concern, auditor client tenure tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini going concern. Kata Kunci: opini going concern, kondisi keuangan perusahaan, debt default, opini audit tahun sebelumnya, auditor client tenure.

This study aims to examine the effect of the Company's Financial Condition, Debt Default, Previous Year Audit Opinion, Auditor and Client Tenure Reputation on acceptance of Going Concern Opinions on manufacturing companies listed on the Indonesia Stock Exchange. This research uses quantitative methods by selecting samples using purposive sampling. The data analysis technique used in this study uses logistic regression analysis. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 with a sample of 16 companies over 4 years, with observational data of 64 observational data. The results of this study indicate that the company's financial condition does not significantly influence the likelihood of going concern opinion acceptance, debt default does not significantly influence the likelihood of going concern opinion reception, the audit opinion of the previous year does not significantly influence the likelihood of going concern opinion reception, the auditor's reputation has no significant effect on the possibility of going concern opinion acceptance, auditor client tenure does not significantly influence the possibility of going concern opinion acceptance. Keywords: going concern opinion, company financial condition, debt default, previous year's audit opinion, auditor client tenure.

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