Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur

Abstract

Going concern audit opinion is an opinion issued by the auditor because
the auditor's doubt over the going concern of an entity. Auditor considers several
factors that affect the issuance of going concern audit opinion. This research aims
to examine the effect of audit quality, company's Financial condition (liquidity
ratio, profitability ratio, solvency ratio), prior year audit opinion, and the
company growth, towards giving of going concern audit opinion. The analysis
showed that the influence giving of going concern audit opinion are profitability
ratio, solvency ratio, and prior year audit opinion where profitability ratio have a
negative effect, the solvency ratio and the audit opinion the previous year have a
positive influence, while not affecting the giving of going concern audit opinion
are audit quality, liquidity ratio, and company growth.

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