Electronic Theses and Dissertation

Abstract this study aimed to see the impact of the financial condition of companies and going-concern audit opinions on the companies listed in indonesia stock exchange (bei). research conducted at the manufacturing companies that are listed in indonesia stock exchange, the population used in this study were manufacturing companies listed in indonesia stock exchange (bei) in 2005-2008. using purposive sampling method was obtained 22 companies as samples. in assessing the influence of the company's financial condition by using a model of bankruptcy prediction model with altman z-score analysis. use several dimensions including current assets, current liabilities, total assets , retained earnings, earnings before interest and taxes, and preferred stock market value, book value of total debt, and sales. the dimensions are then tested using logistic regression to see the company's financial condition and going-concern audit opinion used to view the company's financial condition have a significant influence between each other. the result showed that not all financial dimension is xi partially working capital / total assets is (xi) significant with going-concern audit opinion, and so do the variable sales / total assets (xs) is significant with going-concern audi t opinion, while earnings retained (x2), ebit / ta, equity market value / book value of total liabilities partially did not affect the going concern opinion simultaneously shows the value of chi-square of 74.106 with a significance value 0.000, significantly smaller value than 0.05 then ho rejected. i means that the regression model appropriate for use in further analysis, because there are significant differences between the predicted classification with the classification of the observed. keywords : financial condition, going concern audit opinion