Abstract

The pandemic event has made the company experience liquidity pressure due to the impact of credit restructuring that some companies are worried about. This causes the current economic conditions to have an uncertain nature in the future, thus causing doubts in the company's business situation. The purpose of this study is to determine and test whether there is an effect of financial distress, debt default, and the previous year's audit opinion on the receipt of audit going concern. This research is a type of quantitative research using quantitative descriptive methods. The sample of this study was obtained using the purposive sampling method where the sample was determined based on certain criteria by the researcher. The object of this study is real estate and property companies listed on the Indonesia Stock Exchange during 2016-2020. Based on the results of the analysis of the f test results, it shows that financial distress, debt default, and audit opinions for the previous year have a significant effect on the audit opinion going concern. the results of the t-test of each variable, namely financial distress, have a significant positive effect on the audit opinion going concern. debt defaults have no significant effect on audit opinion going concern. the previous year's audit opinion had a significant effect on the audit opinion going concern

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