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PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT The objective of this research is to show whether company liquidity, profitobility ond solvability ratios signifrcantly efect to the issue of going concern audil opinion report on textile componies which have been listed in Indonesia Stock Exchange between 2009 to 201 l. Data that used in this research is finotcial statement oil ir&pn&nt audil report fiom erch compory thot published on Indonesia Stock Exchange's website and Indonesian Capital Market Directory. Sampling method lhal used in this research is purposive sampling metlmd, which selecled nitc (9) conpany sample. Analysis data technical that used in this rcsearch is logistic rcgression Tlc result of this research indicotes thot liquidily ralio \|hich used quick ratio as indicator partially has rcgative and significanl correlotion to the rcceptance of going concern audit opinion wilh coeficient is -l6,23 and signiJicarce level is 0,01 5. Profitability tdio which used rct profit morgin as indicolor panially also has negalive and signilicant correlalion to tle rcceplarre of going concern audit opinion with co$cient is -0,63 od signifcance level is 0,048. Meowhile, solvability ratio which used times interest eorned ratio porlially lns rcgative atd rcl signtrtcant conelalion lo tlE @ceptorte of going conccm audit opinion vith crcfrcierr is -0,01E and significance level is 0,305- This research also shows lhot liquidity, profitability, and solvability rotios are not give a significance elfect to the acceptance of going coru:em audit opinion report simultaneouly.