Pengaruh Kondisi Kesehatan Keuangan, Leverage, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Jasa Transportasi

This study aims to examines the effect of financial health condition, leverage company growth, and profitability to going concern audit opinion. The population in this research is transportation service companies listed at Indonesian Stock Exchange from 2013-2017. Samples obtained by purposive sampling method, so that research samples total are 130 samples. The type of data used was secondary data obtained from www.idx.co.id. Data were analyzed with logistic regression. The results of the research showed that financial health condition have an effect on the going concern audit opinion. Whereas leverage company growth, and profitability don’t have effect on the going concern audit opinion. Keywords : financial health condition, leverage, company growth, profitability, and going concern audit opinio