ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEKSTIL DAN SEPATU YANG LISTING DI BURSA EFEK INDONESIA

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding an investment decision. The research’s goals were to examine the effect of financial ratios and audit opinion received in the previous years against the acceptance of a going concern opinion. The samples of this research were textile and shoes company that listed in Indonesian Stock Exchange (ISE) from 2012 until 2014. Hypothesis were tested using logistic regression method. Result of this research showed that the previous audit opinion has significant effect, but the financial ratios such as liquidity, profitability and leverage weren’t significantly influence with going concern opinio