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PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019

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ABSTRACT THE INFLUENCE OF LIQUIDITY AND SOLVENCY ON AUDIT OPINION GOING CONCERN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE DURING 2019 Written by: Budi Putra Simanjuntak NIM: 1732029 This study aims to find out how Liquidity, how Solvency, how Audit Opinion Going Concern, how Liquidity affects Audit Opinion Going Concern, how Solvency affect Audit Opinion Going Concern, and how Liquidity and Solvency affect Audit Opinion Going Concern. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange in 2019, and sample selection procedures using criteria that have been determined and obtained a sample of 61. The design of this research uses causality methods and quantitative approaches. Independent variables are measured using a ratio scale while dependent variables are measured using a dichotomuse scale. The analysis method used in statistical data analysis processing is logistic regression analysis by performing descriptive statistic test, fit model test, hosmer and lemeshor test, determinant coefficient analysis, individual parameter significance test and simultaneous significance test. The results of this study showed that liquidity has no effect and has a negative relationship to audit opinion going concern, solvency has a significant effect on audit going concern opinion, and liquidity and solvency have a significant effect on audit opinion going concern. Keywords: Liquidity, Solvency, Audit Opinion Going Concern, Indonesia Stock Exchange.