PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Abstract

This study aims to empirically examine the effect of profitability, iquidity, and firm size on the going concern audit opinion on manufacturing companies listed on the Stock Exchange in 2013-2016, partially and simultaneously. This research is comparative causal research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016.The Sample consisted of 50 companies from 144 manufacturing companies in the Indonesia Stock Exchange in 2013-2016, so the research data analyzed amounted to 200. Data analysis techniques used descriptive statistics and logistic regression analysis. The results of the study show that only partially liquidity variables have an influence and significant effect on going-concern audit opinion. For profitability variables and firm size, there is no effect on going-concern audit opinion.