This study aims to examine the effect of audit quality, company growth, and
liquidity on going concern audit opinions. This type of research uses a
quantitative approach and SPSS as an analytical tool. The sample used in this
study is a manufacturing company listed on the Indonesia Stock Exchange in
2018-2020. These companies were selected using the purposive sample method
and there were 48 companies with a total sample of 144 companies. Data were
tested by logistic regression analysis. The results show that audit quality has a
significant and negative effect on going-concern audit opinion. Second, company
growth has no significant effect on going concern audit opinion. Lastly, liquidity
has no significant effect on going concern audit opinion.