PENGARUH FINANCIAL DISTRESS, LEVERAGE, AUDIT LAG DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN CONSUMER CYCLICALS YANG TERDAFTAR DI BEI

The problem in this study is related to the provision of going concern audit opinion, that there are still public companies that should obtain going concern audit opinion but are not disclosed in the independent auditor's report. This is due to the self-fulfilling prophecy hypothesis that causes errors when giving opinions. When the auditor is wrong in giving an audit opinion, it will cause fatal losses to creditors, investors and the company. This study aims to examine the effect of financial distress, leverage, audit lag, and the previous year's audit opinion on the provision of going concern audit opinions on consumer cyclicals companies listed on the Indonesia Stock Exchange.This study is a quantitative study using secondary data. The population in this study is all consumer cyclicals companies listed on the Indonesia Stock Exchange during the period 2020-2022 obtained through the website www.idx.co.id and websites of each company. The sampling method used in this study is purposive sampling, so that 249 sample data were obtained in the three-year research period. The Data is obtained through the company's annual report and financial statements that have been audited by independent auditors. Data analysis used in this study is logistic regression analysis using Eviews software version 10.The results of this study indicate that financial Distress has a probability value of 0.2547 > value. Leverage has a probability value of (0.1599) > value of (0.05). Audit Lag has a probability value of (0.8261) > value. The previous year's Audit opinion has a probability value of (0.0000) < value. The conclusion in this study shows that the variable Financial Distress, Leverage, Audit Lag does not affect the provision of Audit opinion Going Concern. While the previous year's Audit opinion variables affect the provision of Audit opinion Going Concern. And all independent variables, namely Financial Distress, Leverage, Audit Lag and Audit opinion of the previous year simultaneously affect the provision of Audit opinion Going Concern.