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PENGARUH KINERJA KEUANGAN DAN PENERIMAAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2016-2018

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ABSTRACT EFFECT OF FINANCIAL PERFORMANCE AND THE PREVIOUS YEAR’S AUDIT OPINION ON GOING CONCERN AUDIT OPINION IN MINING COMPANIES WERE LISTED ON BEI 2016 - 2018 Tigerman Siringoringo NIM: 1632013 This study aims to determine the effect of financial performance and acceptance of the previous year's audit opinion on going concern audit opinion on mining companies listed on the Stock Exchange in 2016 - 2018. The method used was a quantitative method. Hypothesis testing used logistic regression analysis with SPSS version 22.0. This study used a purposive sampling technique and found 35 companies that met the criteria of 40 listed companies. The results of the study on financial performance variables showed a significance value of 0.00 < 0.05, which means that there was a significant influence on financial performance on the acceptance of going concern audit opinion partially. The ability of financial performance variables in explaining acceptance of going concern audit opinion was 15.2%. The variable of audit opinion acceptance in the previous year shows a significance value of 0.00 < 0.05, which means that there was a significant influence on the audit acceptance of the previous year on the partial acceptance of going concern audit opinion. The ability of the variable of acceptance of audit opinion in the previous year in explaining acceptance of going concern audit opinion was 83.1%. Simultaneously, the significance value indicated the number 0.029 <0.05 which means that there was a significant influence on the financial performance and acceptance of the previous year's opinion on the going concern audit opinion. The ability of the variable financial performance and acceptance of the previous year's audit opinion in explaining the acceptance of going concern audit opinion simultaneously were 86.6%. Keywords : financial performance, previous year’s audit opinion, going concern audit opinion.