<![CDATA[The purpose of this research is to determine the Bakrie Group Companies who registered in Indonesia Stock Exchange is considered as a company that can maintain the continuity of his life (going concern) with the implementation of analytical procedures in the audit to assess the going concern of a company. This research is a descriptive study using secondary data with a sample of the company Bakrie Group consisting of 10 companies in various sectors in the 3-year period between 2011 until 2013. To determine the going concern assessment of the Bakrie Group companies listed in Indonesia Stock Exchange with the implementation of analytical procedures, that is doing financial ratio analysis and financial distress models. The value of financial ratio analysis are ratio of liquidity, solvency ratios, profitability ratios and productivity ratios have been obtained will be compared with industry standards and average financial ratios. While value of financial distress models use standard of Altman Z-score model Based on the research that the company Bakrie Group is rated going concern in 2011 that is Bakrie and Brothers Tbk, Bumi Resources Minerals Tbk, Darma Henwa Tbk, Bakrieland Development Tbk, and Visi Media Asia Tbk. While the company Bakrie Group are still in doubt going concern in 2011, namely Berau Coal Energy Tbk, Bakrie Telecom Tbk, Bumi Resources Tbk, Energi Mega Persadha Tbk and Bakrie Sumatra Plantation Tbk. Bakrie Group companies are assessed on a going concern in 2012 and 2013 that Bakrie and Brothers Tbk, Bumi Resources Minerals Tbk, Bakrieland Development Tbk, and Visi Media Asia Tbk. While the company Bakrie Group are still in doubt going concern in 2012 and 2013, namely Berau Coal Energy Tbk, Bakrie Telecom Tbk, Darma Henwa Tbk, Bumi Resources Tbk, Energi Mega Persadha Tbk and Bakrie Sumatra Plantation Tbk Keywords: Analytical procedures, going concern, financial ratio analysis, financial distress model]]>
