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PENGARUH SOLVABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

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ABSTRACT THE EFFECT OF SOLVABILITY AND LIQUIDITY TO GOING CONCERN AUDIT OPINION ON BANKING COMPANIES THAT LISTED AT INDONESIAN STOCK EXCHANGE Written By: Yeni Yarce Lamudia NIM: 1332025 This research was aimed to determine the effect of solvability and liquidity to audit opinion going concern on banking companies listed on the Indonesia Stock Exchange. This research using Debt to Assets (DTA) to measure solvability and liquidity as independent variable and Going Concern Audit opinion as dependent variable. The population in this research was 15 banking companies that listed at Indonesia Stock Exchange in 2001-2014. The sampling method was purposive sampling and the sample of this research was 210 research samples. The method used on this research was descriptive statistical analysis, classical assumption test, logistic regression the coefficients of determination, and wald test. Data were analysed using logistic regression. The results showed that solvability does not have a significant impact on the going concern audit opinion with value of wald test 0,700. While liquidity significant impact on going concern audit opinion with value of wald test 0,000. Keyword: solvability, liquidity, going concern audit opinion, debt to assets, quick ratio.