@thesis{thesis, author={Simanjuntak Hirakawa}, title ={FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI AUDIT GOING CONCERN}, year={2017}, url={http://eprints.ukmc.ac.id/7742/}, abstract={The research examine whether liquidity, profitability, leverage, audit tenure have an effect on going concern on companies listed on the Indonesia Stock Exchange (BEI) 2016. The data used is secondary data and sampling technique using stratified random sampling method with the number of samples used in this study were 86 companies. The variables are tested by logistic regression. From the research result known that current ratio, acid ratio test, and gross profit margin have an effect on giving of going concern audit opinion and working capital to asset ratio, net profit margin, return on investment, debt to equity ratio, debt to total capital asset, long Term debt to equity ratio and audit tenure does not affect the giving of going concern audit opinion Keywords : Liquidity, Profitability, Leverage, Tenure Audit, and Going Concern} }