PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN ( Studi Kasus Pada Perusahaan Tekstil Dan Garment Yang Terdaftar Di Bursa Efek Indonesia)

Abstract

This research is conducted on Textile and Garment Company The purpose of this study is to determine the effect of Profitability, Liquidity and Company Size to Going Concern Audit Opinion listed on the Indonesia Stock Exchange in 2011-2016 either partially or simultaneously.          The data used in this study are secondary data collected from the publication of Financial Reports in Textile and Garment Company. The research method used is descriptive method with quantitative approach. The population used in this study is the annual financial statements consisting of Reports of Profit / Loss, Sales, Balance Report and Independent Auditor's Report on Textile and Garment Companies in 2011 until 2016. Sample selection is done by using purposive sampling method with the number of samples which processed as many as 60 samples from annual financial reports on 10 Textile and Garment Company for 6 years. The statistic method used is multiple linear regression analysis using Eviews 8. Hypothesis testing is done by using F test and t test with significance α = 0,05.          The results of this study indicate that simultaneously (simultaneous) profitability, liquidity and size of the company contribute and have a significant effect on going concern audit opinion on Textile and Garment Company 80.73% with an adjusted R2 of 0.807328. Partially profitability contributes and has a significant effect on going concern audit opinion on Textile and Garment Company. Partially liquidity contributes and has a significant influence on going concern audit opinion on Textile and Garment Company. And partially company size also give contribution and have a significant influence to going concern audit opinion on Textile and Garment Company. Keywords: Profitability, Liquidity, Company Size, Going Concern Audit Opinion.