Analisis Pengaruh Solvabilitas, Profitabilitas, Kualitas Auditor terhadap Penerimaan Opini Audit Going Concern

Abstract

: The purpose of this study was to determine the effect of solvency, profitability, and audit quality on going concern opinions. The independent variables in this study are solvency, profitability, and audit quality. While the dependent variable is a going concern opinion. This study uses secondary data using data from the Indonesia Stock Exchange, testing using .And in this study shows that solvency, profitability, and auditor quality affect the opinion of business continuity. This test uses convenience sampling, with a total sample of 120 companies. The method used is Logistic regression test with the use of Eviews 10. The results in this study indicate that solvency has a negative and insignificant effect. Profitability has a negative and insignificant effect. Auditor quality has a positive and insignificant effect