Abstract :
ABSTRACT
The research examine whether prior opinion, liquidity, profitability,
operating cash flow have an effect on going concern on companies listed on the
Indonesia Stock Exchange (BEI) 2015,2016 and 2017. The data used is secondary
data and sampling technique using purposive sampling method with the number
of samples used in this study were 112 companies. The variables are tested by
logistic regression. From the research result known that profitability have an
effect on giving of going concern audit opinion and prior opinion, liquidity and
operating cash flow does not affect the giving of going concern audit opinion
Keywords : Prior opinion, Liquidity, Profitability, Operating cash flow and Going
Concern