PENGARUH AUDIT DELAY, AUDIT TENUR DAN OPINI AUDIT SEBELUMNYATERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Property dan Real Estate yang Terdaftar Di Bei Tahun 2016 - 2018)

This study aimed to examine the effect of audit delay, audit tenure, and audit opinion on the previous with going concern audit opinion. The number of population in this research is 45 companies which are property and real estate sector listed in Indonesia Stock Exchange until 2018. The sampling technique used in this research was purposive sampling method. Data in this study were analyzed with logistic analysis techniques. The result was audit delay and audit opinion on the previous had a significant impact to going concern audit opinion but audit tenure had not significant impact on going concern audit opinion in the property and real estate sector listed on the Stock Exchange in 2016 to 2018