Asumsi going concern merupakan asumsi dimana perusahaan tidak berniat untuk mellikuidasi perusahaannya. Opini audit dengan paragraf going concern diberikan oleh auditor ketika ada keraguan signifikan terhadap kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mungkin mempengaruhi penerimaan opini audit dengan paragraf going concern pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Penelitian ini menggunakan pendekatan penelitian kuantitaif dengan menggunakan populasi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Pemilihan sampel dengan menggunakan metode purposive sampling, yaitu pemilihan sampel berdasarkan kriteria-kriteria tertentu. Berdasarkan kriteria dari purposive sampling, diperoleh sebanyak 30 perusahaan yang memenuhi kriteria, dengan periode penelitian selama 4 tahun sehingga diperoleh sebanyak 120 data yang akan diolah oleh peneliti. Teknik analisis data yang digunakan adalah regresi logistik. Berdasarkan hasil penelitian ini diperoleh hasil ; (1) kualitas audit berpengaruh signifikan terhadap penerimaan opini audit dengan paragraf going concern, (2)Likuiditas tidak berpengaruh terhadap penerimaan opini audit dengan paragraf going concern, (3) Pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit dengan paragraf going concern, (4) ukuran perusahaan berpengaruh signifikan terhadap penerimaan opini audit dengan paragraf going concern. Sedangkan secara simultan, kualitas audit, likuiditas, pertumbuhan perusahaan, dan ukuran perusahaan berpengaruh terhadap penerimaan opini audit dengan paragraf going concern. Kata kunci : Asumsi Going Concern, Kualitas audit, Likuiditas, Pertumbuhan perusahaan, dan Ukuran Perusahaan.

The going concern assumption is an assumption that the company does not intend to liquidate the company. An audit opinion with going concern paragraph is given by the auditor when there is significant doubt about the survival of the company. This study aims to determine the factors that may affect the acceptance of audit opinion with the going concern paragraph on Manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. This research uses quantitative research approach by using the population of all manufacturing companies listed in Indonesia Stock Exchange period 2013-2016. Sample selection by using purposive sampling method, that is sample selection based on certain criteria. Based on the criteria of purposive sampling, obtained as many as 30 companies that meet the criteria, with a period of research for 4 years so that obtained as many as 120 data to be processed by researchers.Data analysis technique used is logistic regression. Based on the results of this study obtained results; (2) Liquidity does not affect the acceptance of audit opinion with going concern paragraph, (3) The growth of company does not affect the acceptance of audit opinion with going concern paragraph, (4) firm size has a significant effect on the acceptance of audit opinion with going concern paragraph. While simultaneously, the quality of audit, liquidity, corporate growth, and company size affect the acceptance of audit opinion with going concern paragraph. Keywords : Going Concern assumption, Audit Quality, Liquidity, Company Growth, Company size.

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