Effect of Financial Performance on Going Concern Audit Opinion

This study aims is to examine and analyze the effect of financial performance through activity ratios, liquidity solvency profitability ratios on going Concern Audit Opinions. research expected provide benefits knowledge in fields accounting auditing, add insight company about become basis or for further new research, a consideration investors deciding whether invest not, concern audit opinion. The samples were collected from Pharmaceutical Companies Food Beverage Companies. Research data was obtained purposive sampling method as many 16 companies. documentation. analysis technique used Binary Logistic Regression. results showed that Financial Performance measured by Solvency Ratio had significant Going Opinion whereas Activity Ratio, Liquidity Profitability did not significantly affect Opinion.