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PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE EFFECT OF AUDIT PROFITABILITY AND QUALITY ON GOING CONCERN AUDIT OPINIONS IN SUB COMPANIES THE PROPERTY AND REAL ESTATE SECTOR REGISTERED ON THE STOCK EXCHANGE INDONESIA Written by: Angelika Noviyanti Simbolon Nim: 1732098 This study aims to determine how the effect of profitability and audit quality on going concern audit opinion in the property & real estate sub-sector companies. The method in this research is descriptive method. The data used is secondary data from the annual financial statements of the property & real estate sub-sector companies in 2017-2019. The sampling technique in this study was using purposive sampling method. Based on this method, 37 companies were obtained, so the total sample was 111 annual report data for the property & real estate subsector companies for the period 2017-2019. The analysis used is descriptive analysis, correlation coefficient analysis, linear regression analysis (simple and multiple), determination coefficient analysis, significant test (t and f), logistic regression test with the help of SPSS 25. The results of this study indicate that the profitability of the audit opinion is going concern shows that profitability has a significant effect on going-concern audit opinion. The results of this study also indicate that audit quality on going concern audit opinion shows that audit quality has no significant effect on going concern audit opinion. Furthermore, the results of this study indicate that profitability and audit quality have a significant effect on going concern audit opinion. The results of this study can provide knowledge and benefits to further research and to the property & real estate sub-sector companies. Keywords: Profitability, Audit Quality, Going Concern Audit Opinion.