ANALYSIS THE INFLUENCE OF CASH FLOW, PROFITABILITY, AUDIT QUALITY, AND COMPANY SIZE TOWARD ISSUANCE OF GOING CONCERN AUDIT OPINION (A CASE STUDY: MANUFACTURE – BASIC INDUSTRY LISTED IN IDX PERIOD 2011-2014)

Abstract

The purpose of this research is to examine the influence of cash flow, profitability, audit quality and company size toward Issuance of Going Concern Audit Opinion by auditor. The independent variables used in this study is cash flow, profitability, audit quality and company size; Independent variable is going concern audit opinion. This research used 40 manufacturing companies in basic industry, which listed on the Stock Exchange in the period 2011-2014 as the sample. The samples were selected using purposive sampling the data were analysed using logistic regression analysis model. The result shows that the cash flow, profitability, and company size have influance on the issuance of going concern audit opinion, but audit quality has no influence toward issuance of going concern audit opinion .