Pengaruh Company Growth, Return On Assets, Leverage dan Nilai Perusahaan Terhadap Opini Audit Going Concern pada Perusahaan Publik di Indonesia

The purpose of this study was to analyze the influences of company growth, return on assets, leverage, and firm value on going concern opinion. The independent variables in this study are growth as measured by sales growth (GR), return on assets by measured Return on Assets Ratio (ROA), leverage measured by Debt to Total Equity Ratio (DER), firm value measured using Price to Book Value (PBV). The dependent variable used in this study is the going concern audit opinion as measured by dummy variable. The subjects in this study is public companies in Indonesia registered in www.idx.co.id for 2017-2018. The technical data used in this study is logistic regression analysis using by SPSS 23.0. The results of this study explained that company growth, return on assets and firm value affect of going concern opinion, but leverage does not affect with going concern opinion. Keywords : growth, return on assets, leverage, firm value and going concern opinio