Abstract:
The purpose of this research was to determine: the effect of profitability, liquidity, audit client tenure, size on audit opinion going concern in subsector food and beverages companies listed in Indonesia Stock Exchange on 2014-2018. The number of samples used in this study was 12 companies from total 26. Total data used in this study was 60. The data were analyzed by using descriptive statistic and logistic regression. The results showed that: (1) profitability was not affected the audit opinion going concern. (2) liquidity affected the audit opinion going concern. (3) Audit Client Tenure was not affected the audit opinion going concern. (4) size was not affected the audit opinion going concern. (5) profitability, liquidity, and company size affected the audit opinion going concern.
