Analisis pengaruh audit tenure, financial distress dan likuiditas terhadap going concern audit report pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2019

This study aims to analyze the effect partially and simultaneously Audit Tenure, Financial Distress, and Liquidity on Going Concern Audit Report. This type of research is quantitative research. The population of this research is Property and Real Estate companies in 2015- 2019. The sampling technique used purposive sampling with SPSS 22 software. The total population was 68 Property and Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019, so that the analyzed research data amounted to 30 financial reports. The data analysis technique used is logistic regression. From the logistic regression, it is known that the sig. Audit tenure 0.961 > 0.05 means that the audit tenure does not have a significant effect on the Going Concern Audit Report. Financial Distress has a significant effect on Going Concern Audit Report, it is proven that the sig value 0.019 < 0.05. Liquidity does not significantly influence the Going Concern Audit Report, it is proven that the sig value 0.913 > 0.05. Audit Tenure, Financial Distress and Liquidity simultaneously affect the Going Concern Audit Report, proven to be a sig. 0.001 < 0.05.