Analysis of Sustainability Report on Going Concern Audit Opinion on Manufacturing Company Listed In BEI

3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1804 - 1830This study aims to analyze the effect of sustainability report on going concern audit opinion. The shape corporate social responsibility regard to economic, social, and environmental enterprises are reported in the sustainability report was measured using corporate social responsibility disclosure with a proxies of sustainability report disclosure based on the Global Reporting Initiative Guidelines 3.1, profitability with a proxies of return on asset, leverage with a proxies of debt ratio, growth with a proxies of sales growth, and environmental performance with a proxies of PROPER. Company was used as a sample is manufacturing company because do a lot of impact resulting from activities economic, social and environment is manufacturing company The population used in this study is manufacturing company listed on the Indonesia Stock Exchange (BEI) follows the Performance Rating Program (PROPER) in the period 2010-2013. Hypothesis testing using logistic regression analysis with logit model, process using software Eviews version 6.0. The results of this study indicate that the corporat e social responsibility disclosure (CSRD), profitability (ROA), sales growth (GROWTH), environmental performance (PROPER) significant effect on going concern audit opinion. Meanwhile, leverage (LEV) no significant effect on going concern audit opinio