ABSTRACT:-.This study aims to determine the effect of audit quality, the size of the company, the audit
opinion the previous year, the ownership of the company, the company’s growth, debt default, opinion shopping,
bankruptcy prediction, and the factor of the audit committee together against going concern audit opinion on the
companies listed in the Indonesia Stock Exchange. In this study, researchers used a purposive sampling and
obtained a sample size of 141 sample companies listed on the Stock Exchange in the year 2012-2014. The
analytical method used is logistic regression. The results of this study indicate the quality of the audit, the size of
the company and managerial ownership affect the going concern audit opinion while the audit opinion in
previous years, institutional ownership, growth, debt default, opinion shopping, bankruptcy prediction, the
activity of the audit committee, and membership of audit committees do not affect the going concern audit
opinion.

Key words:- Audit opinion going concern, the quality audit, the size of the company, the audit opinion the
previous year, the ownership of the company, the company’s growth, debt default, opinion shopping, bankruptcy
prediction, the audit committee.