Research Paper
Year: 2021 | Month: November | Volume: 8 | Issue: 11 | Pages: 383-387
DOI: https://doi.org/10.52403/ijrr.20211149
Effect of Financial Distress, Debt Default, Audit Delay and Leverage on Going Concern Audit Opinions on Textile and Garment Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period
Gabriella Virginia1, Maggie Giani Joe2, Milli3, Mahmuddin Syah Lubis4
1,2,3,4Universitas Prima Indonesia, Indonesia.
Corresponding Author: Mahmuddin Syah Lubis
ABSTRACT
This study examines effect of financial distress, debt default, audit delay and leverage on going concern audit opinions on Textile and Garment Subsector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research uses descriptive quantitative research. The sample of this research is 51 samples. Data processing using logistic regression analysis. The results of the research show that financial distress, debt default, audit delay and leverage have no effect on going concern audit opinions on Textile and Garment Subsector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Keywords: Financial Distress, Debt Default, Audit Delay, Leverage, Going Concern Audit Opinions.
[PDF Full Text]