Open AccessEffect 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
Author(s) -
Gabriella Virginia,
Maggie Giani Joe,
Milli
Publication year - 2021
Publication title -
international journal of research and review
Language(s) - English
Resource type - Journals
eISSN - 2454-2237
pISSN - 2349-9788
DOI - 10.52403/ijrr.20211149
Subject(s) - business , stock exchange , leverage (statistics) , audit , debt , financial distress , audit evidence , accounting , debt ratio , finance , joint audit , financial system , internal audit , machine learning , computer science
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.