PERTIMBANGAN GOING CONCERN PERUSAHAAN DALAM PEMBERIAN OPINI AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

The research is done to identify the consideration of auditor in giving the opinion of audit to make qualification the report of company financial based on the variable of financial ratio, namely profitability, liquidity, leverage and sales growth in giving the audit opinion. There is the company includes the consideration the auditor that the big errors toward the ability of the company in keeping its role's life, in order that it can reach the real of auditor opinion without except by the explanation paragraph (explanatory language) including the error of the keep role's life (going concern), or the next in this research called as going concern. The research shows that variable profitability, liquidity and leverage that is estimated by analysis discriminant considered by auditor in giving the opinion of company audit While the variable of sales growth does not consider by auditor in giving opinion of company's audit.