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PENGARUH PROFITABILITAS, LIKUIDITAS PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF PROFITABILITY, COMPANY LIQUIDITY, AND OPINION SHOPPING ON GOING CONCERN AUDIT OPINION ACCEPTANCE IN MANUFACTURING COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE Written by: ESTER SURYANI SITUMORANG NIM: 173208 Going concern audit opinion is an opinion given by the auditor to a company that cannot sustain its survival for a certain period. The purpose of this study is to determine the effect of profitability, company liquidity, and opinion shopping on the acceptance of going concern audit opinion conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Based on the results of purposive sampling, there are 29 companies that meet the criteria as research samples. The analytical method used to test the hypothesis is logistic regression analysis. The test results show that profitability has no effect on going concern audit opinion acceptance with a significant value of 0.21. Meanwhile, company liquidity and opinion shopping have a negative and significant effect on going concern audit opinion acceptance with significant values of 0.006 and 0.002, respectively. And simultaneously, the result shows that profitability, company liquidity, and opinion shopping jointly affect the going concern audit opinion. Keywords: profitability, company liquidity, opinion shopping, going concern audit opinion acceptance.