FINANCIAL AND NON-FINANCIAL FACTORS AFFECTING GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES LISTED IN IDX 2012-2014

Auditor’s judgment becomes a major attention of financial users to take further decision. Financial users such as investors, creditors, and others, rely heavily on the information provided in the financial statement to assess and identify the company’s strength and weaknesses. This is a cross sectional studies, involving 110 manufacturing companies that listed in Indonesia Stock Exchange from 2012-2014 with total data of 330 obtained from financial statement and annual reports. The data analysis methods used were Chi-Square Test, Pearson Product Moment Correlation and Binary Logistic Regression Test. From binary logistic regression, financial performance (p<0.05) and presence of evidence (p