ANALISIS FAKTOR YANG BERPENGARUH PADA OPINI GOING CONCERN (Studi empiris pada perusahaan LQ 45 yang listing di IDX)

Abstract

The purpose of this study is discuss the audit opinion is the responsibility of the auditor to assess the client's ability in business sustainability. The prediction of the existence of audit opinion on going concern becomes the main concern for auditors and shareholders. Because request ofshareholders is find out the initial information about the prospects ofthe company in the future. In this study the dependent variable is the existence of audit opinion, while the independent variable used is going concern proxy which is liquidity, solvency and profitability, auditor quality and company growth. The data used in this study is secondary data that is the data of financial statements of publications of companies listed on the BEI with the study period used is 2014 - 2016. Data collection is data retrieval obtained from the financial statements of relevant publications for further processing By researchers. The result shows that auditor quality has an effect on the existance of going concern audit opinion, Going Concern which is proxyed with liquidity, profitability, and solvency have a significant effect to the existence ofgoing concern audit opinion and company's growth have significant effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Solvency