Abstract:
This research aimed to find out the effect of company size, liquidity, leverage and profitability towards going concern audit opinion. The sample used in this research were gained from audited financial report and annual report of public companies listed in Indonesia Stock Exchange (IDX) for the period of 2011-2017. Purposive sampling was used and generate 23 companies that fit the criteria. The analytical method used in this research is binary logistic regression. The result indicate that company size has positive insignificant influence towards going concern audit opinion while liquidity has negative significant influence towards going concern audit opinion. Besides, leverage has positive insignificant influence towards going concern audit opinion and profitability has negative insignificant influence towards going concern audit opinion.
