Pengaruh Profitabilitas, Solvabilitas, Pertumbuhan Perusahaan, Opini Audit Tahun Sebelumnya dan Ukuran Perusahaan Terhadap Opini Audit Going Concern.

Abstract

Going concern audit opinion could become one thing to be considered by the financial report users to make decisions before making investment. Going concern audit opinion accepted by a company indicates the auditor’s skepticism occurs about the life sustainability of the company on going concern audit opinion. This study aimed to analyze and provide empirical evidence of the influence of profitability, solvability, growth of the company, previous year audit opinion and company size to going concern audit opinion. This research samples used 102 manufacturing companies listed on the Indonesian Stock Exchange during the period of 2015-2016. Sample obtained by purpose sampling. Data were analyzed using logistic regression analysis with SPSS 19.0. The result of this research showed that profitability, growth of the company, and previous year audit opinion had significantly influences on going concern audit opinion while solvability and company size had no influences on going concern audit opinion.