Electronic Theses and Dissertation

penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan, ukuran perusahaan, opini audit tahun sebelumnya, dan reputasi auditor terhadap opini audit going concern pada perusahaan pertambangan yang terdaftar di bursa efek indonesia tahun 2014-2018. sebanyak 15 perusahaan pertambangan yang diteliti dalam penelitian ini. pemilihan sampel menggunakan metode purposive sampling. data dianalisis dengan menggunakan regresi logistik. hasil penelitian yang diperoleh adalah secara simultan, likuiditas, rasio profitabilitas, rasio leverage, ukuran perusahaan, opini audit tahun sebelumnya dan reputasi auditor berpengaruh terhadap opini audit going concern, sedangkan secara parsial, rasio likuiditas, rasio profitabilitas, rasio leverage, ukuran perusahaan dan reputasi auditor tidak berpengaruh terhadap opini audit going concern. opini audit tahun sebelumnya berpengaruh terhadap opini audit going concern. kata kunci : rasio likuiditas, rasio profitabilitas, rasio leverage, ukuran perusahaan, opini audit tahun sebelumnya, reputasi auditor, opini audit going concern

The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and auditor's reputation on going concern audit opinions on mining companies listed on the Indonesian stock exchange in 2014-2018. A total of 15 mining companies were studied in this study. The sample selection used purposive sampling method. Data were analyzed using logistic regression. The results obtained are simultaneously, liquidity, profitability ratios, leverage ratios, company size, previous year's audit opinion and auditor's reputation affect going concern audit opinions, while partially, liquidity ratios, profitability ratios, leverage ratios, company size and auditor's reputation s have no effect on going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion. Keywords: Liquidity Ratio, Profitability Ratio, Leverage Ratio, Company Size, Previous Year's Audit Opinion, Auditor Reputation, Going Concern Audit Opinion