Proceeding 3rd Sriwijaya Economics, Accounting, and Business Conference 2017 208 ISBN 979-587-703-8 EFFECT OF PROFITABILITY, LIQUIDITY AND QUALITY OF AUDITORS AUDIT OPINION GOING CONCERN IN FOOD AND DRINK LISTED IN INDONESIA STOCK EXCHANGE (IDX) Fitriani Saragih 1 fitrianisaragih@umsu.ac.id Putri Kemala Dewi Lubis Universitas Negeri Medan, Indonesia puputdewilubis@gmail.com Putrama Al Khair 2 putrama37@gmail.com 1,2 University Of Muhammadiyah Sumatera Utara, Indonesia Abstract This study aimed to examine the effect of profitability, liquidity and the quality of the auditor's going concern audit opinion on food and beverage companies listed in Indonesia Stock Exchange. This study uses associative approach made by combining two or more variables in order to determine the effect of variables from one another by using a quantitative approach that describes and summarizes the various conditions, circumstances or variables. The study population was food and beverage companies listed on the Indonesian Stock Exchange (BEI) in 2012 s / d in 2015. These samples included eight companies selected by purposive sampling method. Collecting data in this study using documentation technique that is by recording the necessary parts are derived from the financial statements of financial ratios and auditor's opinion on food and beverage companies listed in Indonesia Stock Exchange. Methods of data analysis used in this study using logistic regression analysis. The research proves that profitability, liquidity and quality auditor does not significantly influence the going concern audit opinion. Keywords : Going Concern Audit Opinion, Profitability, Liquidity, and Quality Auditor