Faktor-faktor yang Berdampak pada Penerimaan Opini Audit Going Concern

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui dampak profitabilitas, leverage, likuiditas, opinion shopping, dan ukuran perusahaan terhadap opini audit going concern. Profitabilitas diproxikan dengan Return On Asset (ROA), leverage dengan Debt to Equity Ratio (DER), likuiditas dengan Current Ratio (CR), dan ukuran perusahaan dengan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang terpilih berdasarkan metode random purposive sampling yaitu 41 perusahaan sektor property dan real estate yang listing di Bursa Efek Indonesia (BEI) periode penelitian 2014-2016. Data dianalisis menggunakan regresi logistik yang diproses dengan SPSS versi 25. Hasil penelitian ini mengindikasikan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap opini audit going concern, opinion shopping berpengaruh positif terhadap opini audit going concern, sedangkan leverage dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern. Kata kunci: Profitabilitas, Leverage, Likuiditas, Opinion Shopping, Ukuran Perusahaan, Opini Audit Going Concern   Abstract: The purpose of this study was to determined the impact of profitability, leverage, liquidity, opinion shopping, and company size on going-concern audit opinion. Profitability is proxied with Return On Asset (ROA), Leverage with Debt to Equity Ratio (DER), Liquidity with Current Ratio (CR), and firm size with natural logarithm of total assets. This study used a quantitative approach. The selected sample is based on a random purposive sampling method, there are 41 property and real estate sector companies that listed on the Indonesia Stock Exchange (BEI) 2014-2016 research period. Data were analyzed using logistic regression which was processed with SPSS version 25. The results of this study indicate that profitability and liquidity have a negative effect on going-concern audit opinion, opinion shopping has a positive effect on going-concern audit opinion, while leverage and firm size have no effect on going-concern audit opinion. Keywords: Profitability, Leverage, Liquidity, Opinion Shopping, Firm Size, Going Concern Audit Opinio