This study aims to analyze the effect of company size, audit tenure, audit quality
and audit report lag on going concern audit opinion. This research is a
quantitative research. The data source used is secondary data in the form of the
company's annual financial statements. In this study, going concern and audit
quality are calculated using a dummy. The population used in this study is mining
companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling
was carried out by purposive sampling technique method and obtained 29 as 145
observed data. The results of this study show that company size, and audit tenure
have no effect on going concern audit opinion. While audit report lag and audit
quality heve efeect on going concern opinion