PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

(Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2012-2016)”.

Abstract

In the development of business in the era of free trade today, companies in Indonesia should have a going concern that can be maintained. This study aims to see how the influence of financial factors such as liquidity, profitability, solvency and firm size to the audit opinion of going concern examples of this case study is PT Multi Bintang Indonesia Tbk (MLBI) recorded a decrease in the impact of destocking done in minimarkets and other retailers. Descriptive research method is performed to know the existence of independent variable, either on one or more variables (independent variable or independent variable) without making comparison with the variable itself and looking for relationship with other variables. The research model used is multiple linear regression analysis. Population in this research is Manufacturing Company Sub Sector of Food and Beverage which listed in Indonesia Stock Exchange (BEI) period 2012-2016. The total population of 16 companies and not all populations will be the object of research, so it is necessary to do further sampling by using purposive sampling technique.Technique of data retrieval by Library Study (Library Research), Field Research and evaluation of data collecting data. The going concern audit is influenced by current ratio, while the return on assets variable, debt to assets ratio and company size have no significant effect