Abstract :
This study aimed to analyze the influence of company growth, profitability, previous year audit opinion, audit quality on going-concern audit opinion of manufacturing companies, where sales growth used as an indicator of company growth and Return On Asset (ROA) used as an indicator of profitability This research is classified as causal research, which used data from 150 population and manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016. The sampling method used in this research is purposive sampling and obtained data that pass the test as many as 26 companies sampled and 104 the number of observations. The data used are the financial statements of each sample company, published through the site www.idx.co.id. The variables associated with this study, the research object is and Company Growth, Profitability, Previous Year Audit Opinion, Audit Quality as an independent variable, and Going Concern Audit Opinion as a variable depedent. This study used logistic regression to test the hypothesis.
The result indicate that company growth has negative and significant influence on going-concern audit opinion, profitability has negative and have no significant influence on going-concern audit opinion, previous year audit opinion has positive and significant influence on going-concern audit opinion, audit quality has positive but have no significant influence on going-concern audit opinion.