Abstract
This study aimed to analyze the effect of audit delay, debt default and company growth on going concern audit opinion with auditor reputation as a moderating variable. This research is a quantitative study using logistic regression with the SPSS 26 analysis tool. The sample of this research is the mining sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was taken using purposive sampling method which resulted in 96 samples. Based on the hypothesis test, this research reveals that mining sub-sector companies listed on the Indonesia Stock Exchange during 2018-2020 will receive a going concern audit opinion if the company fails to pay its debts. On the other side, audit delay and company growth do not cause the company to accept a going concern audit opinion. The reputation of the auditor has not been able to encourage the acceptance of a going concern audit opinion.
 Keywords : audit delay, debt default, compony growth, reputasi auditor, going concern audit opinion
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
