Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Debt Default, Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2016-2019)

This research aims to analyze the influence of profitability, liquidity, company size, debt default, and prior opinion on going concern audit opinion. The result of this research prove that profitability, liquidity, and company size have no effect on going concern audit opinion, while debt default and prior opinion have an effect on going concern audit opinion. The populations in this research are manufacturing companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 112 companies as a sample for period 2016-2019. Data analysis technique used logistic regression analysis. The result of this research prove that profitability, liquidity, and company size have no effect on going concern audit opinion, while debt default and prior opinion have an effect on going concern audit opinion