This research aimed to examine the effect of the company financial condition, audit quality, company growth and company size on going concern audit opinions. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020. The sample selection used purposive sampling technique and 45 companies. Data analysis method used is logistic regression SPSS application. The results of this study indicate that the company financial condition has a negative effect on going concern audit opinions, audit quality has a positive effect on going concern audit opinions, while company growth and company size negative affect going concern audit opinions.