PENGARUH PROFITABILITAS, LEVERAGE, KONDISI KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN

Sari

This study aims to examine the effect of profitability, leverage, financial condition, and firm size on going concern audit opinion by using the previous year’s audit opinion variable as a control variable. The sample in this study was 165 manufacturing companies listed on the Indonesia Stock Exchange for
the period 2012-2016. Results from logistics regression show that profitability and financial conditions negatively affect the going concern audit opinion. While leverage and company size do not affect the going concern audit opinion.