The Affect Good Corporate Governance, Debt Default, Auditor Client Tenure, Audit Delay On Audit Going Concernopinion

This research is to examine the effect good corporate governance (GCG), debt default (DD), auditor client tenure (ACT) and audit delay (AD) to acceptence of audit going concern opinion(AGCO) in manufacturing company. Thesampels of this reseach is 21 company taken from the website of Indonesian Stock Exchange period 2012-2015 years. The technical sampling method used purposive sampling. To test the data, research used descriptive statistics, classical assumption test and logistic regression. The results concluded audit committee (AC), managerial ownership (MO), independent commissioner (IC) and auditor client tenure (ACT) has no influanced partially on acceptance of AGCO whereas DD and AD has influence partially on acceptance of AGCO.