PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN

Abstract

The going concern audit opinion is an important thing for the investors or the stakeholders before they make
an economic decision. This research is meant to find out the empirical evidences related to the influence of
several financial ratios to the going concern audit opinion. Some factors which are tested in this research are
company growth, profitability, liquidity, and leverage as the independent variable whereas the going concern
audit opinion is used as dependent variable. This research has been done by using LQ 45 companies’ samples
which are listed in Indonesia Stock Exchange (IDX) from 2010 to 2013. The data is the secondary data and
the sample collection method has been done by using purposive sampling method. The analysis instrument is
done by using logistic regressions analysis on the significance level of 5%. The result of the examination
shows that profitability and leverage have significant influence to the going concern audit opinion whereas
the company growth and liquidity do not have any influence to the going concern audit opinion.
Keywords: Going Concern Audit Opinion, Company Growth, Profitability, Liquidity, and Leverage.