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PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PENERIMA NOTASI KHUSUSYANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF FINANCIAL CONDITIONS AND GROWTH OF COMPANIES TOWARD AUDIT GOING OPINION CONCERN ON THAT COMPANY ACCEPT THAT SPECIAL NOTATION LISTED IN INDONESIA STOCK EXCHANGE Written by: Sharien Gracia Lidia NIM: 1632047 Going concern audit opinion is the opinion given by the auditor as a prediction about the company's ability to maintain business continuity. Going concern audit opinion can be used as consideration for users of financial statements in order to avoid mistakes in making decisions, especially in terms of investing. This will certainly affect the sustainability of the entity's business in the future. This study aims to examine the going-concern audit opinion through several factors, namely financial condition and company growth. The population of this study is companies that are going concern audit opinion listed on the Indonesia Stock Exchange in 2017-2018. A total of 40 samples were obtained using purposive sampling. In testing the effect between independent and dependent variables logistic regression analysis is used. The results showed that the partial variable financial condition and company growth did not significantly influence the acceptance of going concern audit opinion. Simultaneously the variables of financial condition and company growth did not significantly influence the acceptance of audit opinion did not significantly influence the acceptance of going concern audit opinion. Keywords: Going Concern Audit Opinion, Financial Condition, Company Growth.