摘要：Keyword: Liquidity (QR), Profitability (ROA), Company’s Growth, Audit Opinion PriorYear, and Going Concern Audit Opinion.ABSTRACTAudit reports with modification regarding going concern is a indication that there are auditorsin assessing audit risk can not survive in business. With problems who want to study, thisresearch aims to analyze influence liquidity, profitability, company’s growth, and auditopinion prior year toward audit opinion going concern. Liquidity measured with quick ratio(QR), profitability measured with return on total asset (ROA), company’s growth measuredwith sales growth ratio (SGR). This research population is manufacturing companies listed atIndonesian Stock Exchange from 2007 – 2009 that is 66. The samples of 22 companies whichchoose with purposive sampling method. This research data is taken from financial reportcompany that got from www.idx.co.id. Research result shows that logistic regression researchshow -2Log L point of fit model to decrease. Hosmer and Lemeshow’s Goodness of Fit TestStatistic research result show significant. In the end in the logistic regression than result showprofitability variable and company’s growth that has not influential towards audit opiniongoing concern. Liquidity variable and audit opinion prior year influence towards audit opiniongoing concern.
