“THE EFFECT OF LIQUIDITY RATIO, PROFITABILITY RATIO , AND SOLVABILITY RATIO TOWARD GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2010 - 2013”

This research is aim to re-examine the effect of going concern (liquidity ratio, profitability ratio, and solvability ratio) toward audit opinion in manufacturing companies listed in Indonesia Stock Exchange. This research using sample of manufacturing companies listed on Indonesia Stock Exchange during 2010-2013. Based on purposive sampling, there are 16 manufacturing companies which fulfilled the sample requirements. Hypothesis testing on this research was done by the logistic regression analysis. The results of this research show that current ratio, quick ratio, return on assets, gross profit margin, debt to asset ratio and debt to equity ratio does not affect the going concern audit opinion. Keywords: audit opinion, current ratio, quick ratio, return on assets, gross profit margin, debt to asset ratio and debt to equity ratio