Pembimbing : Wan Maraden Sinaga

ABSTRACT :

The purpose of this research was to determine whether company growth, financial distress and leverage that effect on audit opinion going concern on consumer goods industry company that listed in Indonesia Stock Exchange in 2016 – 2020 period.This type of this research was causal comparative research.

The population in this study is Consumer Goods Industry Company that listed in Indonesian Stock Exchange on 2016 – 2020. Sampling technique that used in this study was purposive sampling. The number of samples used in this study was 22 companies from total 64 consumer goods industry companies that listed in Indonesia Stock Exchange on 2016 – 2020. Total data used in this study was 110. The data were analyzed by using descriptive statistic and logistic regression.

The results showed that Company growth was affected but not significant on audit opinion going concern. Financial Distress was affected and significant on audit opinion going concern. Leverage was affected and significant on opinion going concern. Company growth, Financial Distress and Leverage affected the audit opinion going concern.

Keyword: Company Growth, Financial Distress, Leverage, Going Concern