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PENGARUH PROFITABILITAS, LIKUIDITAS DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN JASA SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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ABSTRACT THE EFFECT OF PROFITABILITY, LIQUIDITY AND KAP REPUTATION AGAINST GOING CONCERN AUDIT OPINION OF TELECOMMUNICATION SECTOR OF SERVICE COMPANY THAT LISTED IN BURSA EFEK INDONESIA (BEI) Written By : Ezra Prawati Limbong NIM: 1332034 This study aimed was to described the profitability, liquidity, KAP reputation and going concern audit opinion of telecommunication sector of service company that listed in Bursa Efek Indonesia (BEI). Other aimed of this study was to finding out the effect of profitability, liquidity and KAP reputation against going concern audit opinion of telecommunication sector of service company that listed in Bursa Efek Indonesia (BEI).The Variables in this study were profitability, liquidity, KAP reputation as the independent variable and going concern audit opinion as the dependent variable. This study was using descriptive method with processing data using statistic logistic regression. The Sampling method that been used was purposive sampling method so there were 5 telecommunications companies as the sample of this study. The data was obtained from the financial report of telecommunication sector of service company that listed in Bursa Efek Indonesia (BEI). The result of this research shown that if the profitability was getting higher so the auditors wouldn’t be hesitate about the company going concern but not definitely that auditor will not give going concern audit opinion because there were many things that will influence auditor’s opinion. If the liquidity was getting higher so the company management considered was able to paid the short term liability so the auditor wouldn’t be hesitate about the company going concern but not definitely that auditor will not give going concern audit opinion because there were many things that will influence auditor’s opinion,. The KAP reputation of the auditors that were auditing the telecommunication sector of service company didn’t effect the going concern audit opinion. Keywords: Profitability, Liquidity, KAP reputation and going concern audit opinion.