PENGARUH OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2013-2015

ABSTRACT RICO BOBMAN. The Influence of The Previous Year Audit Opinion, Firm Size and The Leverage Ratio to The Receiving of Going Concern Audit Opinion on Manufacturing Firms Listed in Indonesian Stock Exchange during 2013-2015. Faculty of Economics Universitas Negeri Jakarta. 2016. This research is conducted to analyze the factors which influence the receiving of a going concern audit opinion which is represented by the independent variables of previous year audit opinion, leverage ratio and firm size on manufacturing companies listed in the Indonesia Stock Exchange (IDX) with period of observation starting 2013 until 2015.The sampling method chosen is purposive sampling. The data collected was secondary data by documentation method through www.idx.co.id. An examination using logistic regression showed that previous year audit opinion had significant influence to receiving going concern audit opinion. Meanwhile, it also showed that firm size and leverage ratio didn't significantly influence the receiving going concern audit opinion. Keywords : Firm Size, Going Concern, Going Concern Audit Opinion, Indonesian Stock Exchange (IDX), Leverage Ratio, Previous Year Audit Opinio