Pengaruh Financial Distress, Debt Default, Pertumbuhan Perusahaan, dan Profitabilitas Terhadap Opini Audit Going Concern Perusahaan Jasa Transportasi di BEI

Going concern audit opinion is one type of audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. This research aims to examine and analyze the effect of financial distress, debt default, company growth, and profitability on going concern audit opinion in transportation service companies listed on IDX. This research is descriptive statistics research with a quantitative method. The population of this research was transportation service companies listed on Indonesian Stock Exchange in the period 2017-2020. The sample on this research is determined by purposive sampling method and the technique of data analysis is logistic regression. Based on the purposive sampling method, the total sample is 120 samples. The results of this research showed that financial distress and profitability have an effect on going concern audit opinion, while debt default and company growth does not have an effect on going concern audit opinion. Keywords: Financial Distress, Debt Default, Company Growth, Profitability, Going Concern Audit Opinion