Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

This study aims to examine the effect of audit tenure, company size, profitabilitas, leverage, and previous year’s audit opinion to going concern audit opinion of the food and beverage sector companies listed on the Indonesia Stock Exchange. The research sample used is 52 manufacturing companies listed in Indonesia Stock Exchange 2013 to 2016. The sampling method using purposive sampling method. The analysis used in this research is logistic regression analysis which is processed using Statistical Package for Social Science (SPSS) Version 20 program. The result shows that the variable of audit tenure, company size, profitabilitas, and previous year’s audit opinion have no effect on the going concern audit opinion