This research aimed to find empirical evidences of the Effect to Going Concern Audit Opinion, Profitability, and Financial Risks on Stock Return in Consumers Good Industry Sector Company. This study is quantitative research that used secondary data of consumer goods industry companies financial reports for the periode of 2016-2018. The sampling technique used purposive sampling technique and obtained samples of 50 companies with 150 aobservational data. The analysis technique was multiple linier regression analysis. Based on the results of the study, it can be concluded that Going Concern Opinion (OGC), and Return On Assets (ROA), have no effect on stock returns, Earning Per Share (EPS) has a positive effect on stock returns, while Debt To Equity Ratio (DER) has a negative effect on stock return. This research implied that earning per share can increase stock returns. With the increasung amount of stock circulation, then the trust of investor will increase also.