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PENGARUH UKURAN PERUSAHAAN DAN AUDIT SWITCHING TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BEI TAHUN 2012-2016

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ABSTRACT THE EFFECT OF FIRM SIZE AND AUDIT SWITCHING OF GOING CONCERN AUDIT OPINION ON COAL MINING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIODS 2012-2016 Written by: Jonathan Josept Hamonangan Hutapea NIM: 1432109 This research aims to determine the effect of firm size and audit switching of going concern audit opinion on coal mining companies listed on Indonesia stock exchange periods 2012-2016. Sampling in this research using purposive sampling method that was object selection method with some criteria that must be fulfilled and produced sample as many as 18 companies. The data used are secondary data in the form of financial statements and audit opinions that have been published. data analysis method in this research was logistic regression using SPSS 21 statistical program. In this research, the significance value of firm size is 0.070> 0.05 which means Ho accepted, then the size of the company does not affect the going concern audit opinion. The significance value of the audit switching is 0.195> 0.05 which means Ho is accepted, the switching audit does not affect the going concern audit opinion. In this research, company size and audit switching have no effect on going concern audit opinion Key Words: Firm size, audit switching, going concern audit opinion