DETERMINAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2016

Abstract

The purpose of this study is to examine and analyze the influence of internal
factors such as profitability, liquidity, solvency, cash flow and corporate growth on
going concern audit opinion. The research design is causality with the unit of
analysis is the company of the samples taken by purposive sampling technique on the
population of manufacturing companies listed on the BEI year 2013-2016. Analytical
technique used is logistic. The results showed that simultaneously the independent
variables have an effect on the dependent variable, whereas the partial variable of
solvency and cash flow have an effect on going concern audit opinion, and
profitability, liquidity, and company growth variables have no effect on going
concern audit opinion.
Keywords: Audit Opinion Going concern, profitability, solvency, liquidity, and cash
flow