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DESKRIPSI OPINI AUDITOR INDEPENDEN DAN MODEL KELANGSUNGAN USAHA AUDITEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK DI ASIA TENGGARA

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ABSTRACT DESCRIPTION OF INDEPENDENT AUDITOR'S AND AUDITEE BUSINESS CONTINUITY MODEL IN BANKING COMPANIES LISTED ON THE STOCK EXCHANGE IN SOUTHEAST ASIA Written by: Farrell Sean Christopher Ronggur Ginting Munthe NIM: 1632117 This research was conducted to find out how the description of the independent auditor's opinion and the business continuity model which consisted of capital, profitability and liquidity. The analysis used in this research is descriptive methods. Data gathering for banking companies in Southeast Asia for the year specified in this study Uses Purposive sampling method. The results of this study indicate that the opinion of independent auditors from every country in Southeast Asia Show good independent audit opinion that is reasonable without exception. The results of this study also show that capital in banking companies in Southeast Asia is considered to have sufficient funds for the needs and interests of the company. The results of subsequent studies show that profitability in companies in Southeast Asia as a whole has shown good results in which banking companies have succeeded in generating profits and managing assets well. Furthermore, liquidity at banking companies shows that banks have carried out their obligations well. Key Words: Opinion of Independent Auditors, Capital, Profitability, Liquidity, Business continuity, Auditee, Going Concern.