Pembimbing : Wiwik Pratiwi
Abstrak
The aim of in this study was to examine empirically the influence of profitability ratios (ROA), liquidity ratios (CR) and growth of the company (NS) on a audit going concern opinion on consumer goods industry sector manufacturing company in Indonesia as case research from 2011 until 2013. Audit opinion was measured by value of scala total assets.

The study was conducted in 21 of 37 industrial consumption maanufacturing goods listed company in Indonesia Stock Exchange (IDX), selected through a purposive sampling techniques to be used as sample in this research. The level of audit going concern opinion employed multi-regression analysis method. Employing the multi-regression analysis method is processed by Eviews 9.0.

The results of statistical test proved that the profitability has no a significant effect to the acceptance of audit going concern opinion. The liquidity has no a significant effect to the the acceptance of audit going concern opinion. The company’s growth has a significant effect to the the acceptance of going concern audit opinion.

Finally, the research revealed for the next researchers should be using index ratio and size with internasional standard. Enlarge the sample by using all corporation which listed in Indonesia Stock Exchange. For the next researchers can prolongthe time-range of research to get more varian of sample.

Keywords: going concern opinion, scala of total assets, profitability ratios, liquidity, growth companies