Abstract
This study aims to find out: (1) Effect of company size on profitability; (2) Effect of company growth on profitability; (3) Effect of company size on going- concern audit opinion; (4) Effect of profitability on going-concern audit opinion; (5) Effect of company growth on going- concern audit opinion. This research uses descriptive quantitative. The population in this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection techniques using purposive sampling. Samples used in this study were 14 companies from 22 companies registered in 2015-2017. Data analysis techniques use Partial Least Square (PLS). Based on the results of the study show that: (1) The size of the company has a positive and significant effect on profitability. This is indicated by the value of T- statistics of 4.407 (>1.97) and the original sample value of 0.509; (2) Company growth has a negative and not significant effect on profitability with a T-statistic value of 0.698 ( 1.97) and the original sample value of 0.388; (4) The growth of the company has a negative effect and is not significant towards the going concern audit opinion with the value of T-Statistics of 0.437 ( 1.96) and an original sample value of -0.576. Kata Kunci : Going Concern Audit Opinion, Profitability, Company Size, and Company Growth.
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