Analisis Pengaruh Kualitas Auditor, Likuiditas, Profitabilitas dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Property & Real Estate yang Terdaftar di BEI

Going concern audit opinion is a modified audit opinion regarding the auditor's consideration if there is significant inability or uncertainty over the viability of the company in carrying out its operations within an appropriate period of time, not more than one year from the date of the financial statements being audited (SPAP, 2011). This study aims to examine the effect of auditor quality, liquidity, profitability, and solvency, on going concern audit opinion. The population in this study are property & real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample selection in this study used purposive sampling method. The analysis technique used is logistic regression with SPSS 24 software. The test results show that auditor quality, liquidity and solvency have no effect on going concern audit opinion. While profitability has an effect on going concern audit opinion