ANALISIS PERTUMBUHAN PERUSAHAN, PROFITABILITAS, DAN LEVERAGE SEBAGAI FAKTOR PEMBERIAN OPINI AUDIT GOING CONCERN 

ANALYSIS OF COMPANY GROWTH, PROFITABILITY, AND LEVERAGE AS FACTORS IN GIVING A GOING-CONCERN AUDIT OPINION

Penelitian ini dilakukan untuk mengetahui adanya pengaruh dari pertumbuhan perusahaan, profitabilitas,dan leverage terhadap pemberian opini audit going concern. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan kuantitatif dengan teknik pengambilan sampel purposive sampling, terdapat 31 perusahaan yang menjadi sampel penelitian dengan periode pengamatan 2013-2018. Metode analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap pemberian opini audit going concern sedangkan pertumbuhan perusahaan, dan leverage tidak berpengaruh terhadap pemberian opini audit going concern.

Kata Kunci: Pertumbuhan Perusahaan; Profitabilitas; Leverage; Opini Audit Going Concern.

This research was conducted to determine the effect of company growth, profitability, and leverage on the going concern audit opinion. The sample in this study are mining companies listed on the Indonesia Stock Exchange. The research method used is quantitative with a purposive sampling technique, there are 31 companies that become research samples with the 2013-2018 observation period. The data analysis method used is logistic regression analysis. The results showed that profitability affected the going concern audit opinion while company growth and leverage had no effect on giving going concern audit opinions.

Keywords: Company Growth; Profitability; Leverage; Going Concern Audit Opinion.