Pembimbing : Amin Wijaya Tunggal
Abstrak
Going Concern is a state in which the company can continue to operate in the next period. This study aimed to examine the effect of growth companies, the reputation of auditors and company size on going-concern audit opinion on the period 2010-2012 manufacturing companies listed in Indonesia Stock Exchange.

Based on the analysis of data with 9 kinds of statistical tests on the four research hypotheses were tested, it can be concluded: a) the company's growth is not significant effect on the going concern audit opinion, b) the auditor's reputation has a significant effect on the going concern audit opinion, c) the size of the company has a significant influence on the going-concern audit opinion.

From this study only tested only three variables and affect the going concern audit opinion, so it can only explain the effect of 30.9%, and the rest is influenced by other variables not examined in this study.

Keywords : growth of the company, the reputation of auditors and the size of the company, going-concern audit opinion