Daftar Isi:
  • The purpose of this study is to empirically examine the effect of auditor quality, liquidity and profitability on Going Concern Audit Opinion (GCAO). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The research sample amounted to 13 companies selected by purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and data analysis using Logistic Regression analysis. The results of the study prove that auditor quality has a positive and significant effect on the going concern opinion, profitability has a negative and significant effect on the going concern opinion, while the liquidity has a negative and not significant effect on the going concern opinion. Keywords: Going Concern Audit Opinion, Auditor Quality, Liquidity, and Profitability