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PENGARUH AUDIT TENURE DAN FINANCIAL DISTRESS TERHADAP PEMBERIAN OPINI AUDIT GOINGCONCERN STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019

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ABSTRACT THE EFFECT OF AUDIT TENURE AND FINANCIAL DISTRESS TO THE ISSUANCE OF GOING CONCERN AUDIT OPINION CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019 Written By : Rosalinda Yulfitri Butarbutar NIM : 1732078 Going concern audit opinion is an audit opinion which is issued by auditor to ensure that the companies would meet its going concern assumption. The objective of this research is to see the effect of audit tenure and financial distress to the issuance of going concern audit opinion. This research is conducted on companies in manufacture listed on Indonesia Stock Exchange period 2019. Population of this research was 178 companies. Samples of this research were 51 companies selected by purposive sampling method. For the method to test the influence between independent variables and dependents using logistic regression analysis. The result of the research is that audit tenure has no effect to going concern audit opinion, but financial distress has an effect to going concern audit opinion. Simultaneously, it was found that audit tenure and financial distress influenced the going concern audit opinion. Keywords: Audit Tenure, Financial Distress, Going Concern Audit Opinion.