| This research is supposed to ascertain the effect of profitability ratio, fquidfy. leverage, auditor's quality, good corporate model, and the firm's size towards going concern audit opinion. The profitability was being measured by Return on Assets Ratio (ROA). The liquidity was being measured by current ratio. The leverage .was being measured by Debt to Assets Ratio (DAR). The auditor's quality was proxied by big four and non-big four public accountant firms. Good corporate model was being measured by the ratio of independent commissioner within the total of commissioner in the firm. For the firm's size was being measured by the logarithm of total assets of the firm. The going concern audit opinion was being measured by the dummy variables, which is proxied by going concern audit opinion and non-going concern audit opinion. This research is using 125 data from 25 manufacturing companies listed in Indonesian Stock Exchange for year of 2012-2016. The hypothesis was testing by logistic regression method using the software called SPSS version 24.0 for Windows. The result of this research shows that profitability ratio, leverage, auditor's quality, good corporate model, and firm's size doesn't have the significance effect towards going concern audit opinion. However, the liquidity does have the significance effect towards going concern audit opinion. |