Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, audit tenure, dan ukuran perusahaan secara parsial maupun secara simultan terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Jenis penelitian ini adalah penelitian kuantitatif dengan data sekunder, yaitu data laporan keuangan audited setiap perusahaan manufaktur periode 2015-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling method, sehingga didapat jumlah sampel sebanyak 17 perusahaan dari total 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Teknik analisis data menggunakan uji regresi logistik dengan menggunakan SPSS versi 23. Hasil penelitian ini menunjukan bahwa hipotesis 1 diterima, yaitu likuiditas berpengaruh secara parsial terhadap opini audit going concern. Hipotesis 2 ditolak, yaitu audit tenure tidak berpengaruh secara parsial terhadap opini audit going concern. Hipotesis 3 ditolak, yaitu ukuran perusahaan tidak berpengaruh secara parsial terhadap opini audit going concern. Hipotesis 4, yaitu likuiditas, audit tenure, dan ukuran perusahaan berpengaruh secara simultan terhadap opini audit going concern. Kata Kunci: Opini Audit Going Concern, Likuiditas, Audit Tenure, Ukuran Perusahaan.

This study aims to determine the effect of liquidity, audit tenure, and company size partially or simultaneously on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. This type of research is quantitative research with secondary data, namely financial statement data for each manufacturing company for the period 2015-2017. The sampling technique uses purposive sampling method. So that there were 17 companies from a total of 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data analysis technique uses logistic regression test using SPSS version 23. The results of this study that hypothesis 1 is accepted, that is, liquidity has a partial effect on going-concern audit opinion. Hypothesis 2 is rejected, that is, audit tenure does not partially affect the going concern audit opinion. Hypothesis 3 is rejected, namely the size of the company does not partially affect the going concern audit opinion. Hypothesis 4, namely liquidity, audit tenure, and size of the company simultaneously influence the going-concern audit opinion Keywords: Going Concern Audit Opinion, Liquidity, Audit Tenure, Company Size.

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