This study aims to examine the effect of profitability, liquidity, Prior opinion, and company size on going concern audit opinion. The selection of the sample in this study was carried out by purposive sampling. The research sample that met the criteria was 532 consisting of 133 manufacturing sektor companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis technique used in this study is descriptive statistical test, frequency distribution, logistic regression test, hypothesis testing. The results of the analysis show evidence that profitability has a negatif effect on going concern audit opinion, liquidity has no effect on going concern audit opinion, the prior opinion has a positive effect on going concern audit opinion, and company size has no effect on going concern audit opinion.