Pengaruh Profitabilitas, Debt Ratio, Opini Audit Tahun Sebelumnya, dan Ukuran Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019

This Study aims to examine and analyzing the effect variable of Profitability, Debt Ratio, Prior Year Audit Opinion, Firm Size on Going Concern Audit Opinion. The population used is manufacturing companies listed in the Indonesia Stock Excange (IDX) for 2017-2019. The sample used in this study is 79 companies for the period 2017-2019 using purposive sampling method sampling technique. The data analysis technique used is descriptive analysis and logistic regression analysis. Testing using the Statistical Package for the Social Sciences or SPSS 24. The result showed the Profitability and The Prior Year Audit Opinion have an effect on Going Concern Audit Opinion, while The Debt Ratio and Firm Size have no effect on Going Concern Audit Opinion