DAMPAK ANALISIS FUNDAMENTAL TERHADAP OPINI GOING CONCERN AUDITOR

Going concern audit opinion received by a company auditor would indicate a reasonable doubt the viability of the company. Going concern audit opinion can be used in decision making basis for the users. Some research on the factors that may affect the auditor's going-concern audit opinion has been done. However, these results still showed inconsistency. This study aimed to reexamine the factors that affect the going concern audit opinion. The data used is the manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2008-2012 with data collection using purposive sampling. 27 companies were used as a sample of manufacturing firms for 5 years. Independent variables tested were liquidity ratios, profitability ratios, activity ratios, and financial leverage ratios for the going concern audit opinion the auditor. This study used logistic regression to test the hypotheses because the dependent variable is a dummy variable. The test results stated that the liquidity ratio affects going concern audit opinion negatively. While the other independent variables are not significant