Clarantina Lamahoda Pengarang LINDA LOMI GA Dosen Pembimbing 1 MARIA P. L. MUGA Dosen Pembimbing 2 Yohanes Demu Penguji 2 Linda Lomi Ga Ketua Penguji Maria P. L. Muga Penguji 1

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan, ukuran perusahaan, likuiditas, dan profitabilitas terhadap penerimaan opini audit going concern pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia periode pengamatan 2015-2020. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif, sumber data yang digunakan adalah data sekunder, teknik pengumpulan data yang digunakan adalah dokumentasi. Jumlah perusahaan yang diteliti sebanyak 2 Perusahaan Telekomunikasi yang dihitung berdasarkan data laporan keuangan triwulan selama 6 tahun periode penelitian yaitu 2015-2020, sehingga didapat sampel penelitian sebanyak 48, yang diambil dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah Uji Asumsi Klasik, Analisis Statistik dengan metode regresi berganda dan Uji Hipotesis menggunakan Uji t dan Uji F. Hasil penelitian menunjukkan bahwa variabel pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern, ukuran perusahaan berpengaruh signifikan terhadap penerimaan opini audit going concern, likuiditas tidak berpengaruh terhadap penerimaan opini audit going concern dan profitabilitas berpengaruh signifikan terhadap penerimaan opini audit going concern. Variabel pertumbuhan perusahaan, ukuran perusahaan, likuiditas, dan profitabilitas secara simultan berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata Kunci: Pertumbuhan Perusahaan, Ukuran Perusahaan, Likuiditas, Profitabilitas dan Opini Audit Going Concern. ABSTRACT THE EFFECT OF COMPANY GROWTH, COMPANY SIZE, LIQUIDITY AND PROFITABILITY TO THE ACCEPTANCE OF GOING CONCERN AUDIT OPINIONS IN LISTING TELECOMMUNICATIONS COMPANIES IN INDONESIA STOCK EXCHANGE Clarantina Lamahoda This study aims to determine the effect of company growth, company size, liquidity and profitability on acceptance going concern audit opinion on Telecommunications Companies listing in Indonesian Stock Exchange as observed during the period of 2015-2020. The research approach used is quantitative approach, and the data source used is secondary data, while the data collection technique used is documentation. The number of companies studied were 2 Telecommunication Companies, which were calculated based on quarterly financial report data for the 6 year research period 2015-2020, so that 48 research samples were obtained, which were taken using purposive sampling technique. The data analysis technique used is the Classical Assumption Test, Statistical Analysis Test with Multiple Regression Methods and Hypothesis Testing using t Test and F Test. The result showed that company growth variable had no effect on going concern audit opinion acceptance, company size had a significant effect on going concern audit opinion acceptance, liquidity had no effect on going concern audit opinion acceptance, and profitability had a significant effect on going concern audit opinion acceptance. Variables of company growth, company size, liquidity and profitability simultaneously had a significant effect on going concern audit opinion acceptance. Keyword: Company Growth, Company Size, Liquidity, Profitability and Going Concern Audit Opinion.