Abstract:
Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research has the objective to determine the relationship between Opinion Shopping, Debt Default, and Previous Audit Opinion with Going Concern Opinion in manufacturing companies listed in IDX year 2014-2018. The population of this research is 171 manufacturing companies and using purposive sampling method. Total of sample are 33 manufacturing companies; thus, 165 units analysis is obtained from the total of 5 years. The research analyzes data using logistic regression analysis method. The results of the analysis showed that Debt Default, and Previous Audit Opinion has significant influence toward Going Concern Opinion and Opinion Shopping does not have significant influence toward Going Concern Opinion.
