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