Analisis Faktor-Faktor Yang Mempengaruhi Kecenderungan Opini Audit Going Concern Pada Perusahaan Yang Mengalami Financial Distress

Going concern is the survival of a business entity and an assumption in an entity's financial reporting so thatif an entity has a condition that otherwise the entity becomes problematic. The survival of the company (going concern) to be important for the parties interested in the company, especially investors. Investors invest to fund the company's operations. The survival of the company is also supported by several internal and external factors of a company that does not directly cause some problems at the company. Financial distress is a condition where companies experience a decline in financial performance in which the company is still in a solvent but illiquid condition where this is the result of poor management management and economic crisis.The aim of this study is to analyze and provide empirical evidence of the influence of the size of the company, profitailitas, solvency and growth of the company. This research is a quantitative, The method used in this research is purposive sampling.This study was performed on companies listed in Indonesia Stock Exchange in 2010 until 2016 and memdapatkan 9 sample companies. The results of this study are Company size is measured using Ln of total assets does not affect the acceptance of going concern audit opinion, Profitability as measured by Return Of Total Assets (ROA) significant negative effect on acceptance of going concern audit opinion, Solvency is measured using debt to Assets ratio (DAR) positive significant effect on the going-concern audit opinion, and Company growth is measured using the ratio of sales growth is not significant negative effect on a going concern audit opinion.. Keywords: Financial distress, going concern audit opinion, company size, profitability, solvability, and growth