PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, PROFITABILTAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN

(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abstract

This research aimed to analyze the influence of company growth, company size, KAP reputation, profitability, and solvability toward going concern audit opinion. The population in this research were all manufacturing companies listed in the Indonesia Stock Exchange on period 2012 until 2016, with a total sample 26 companies that logistic regression. The result of this research showed partial test that company growth, company size, KAP reputation, and solvability didn’t have influence significantly toward going concern audit opinion. While The profitability has negative effect and significantly influence towards going concern audit opinion.