The purpose this research is effect of audit opinion years previously, auditor
repution, company growth and profitability on going concern audit opinion. The
sample used in this emperical study was mining companies listed on the Indonesia
Stock Exchange in the 2014-2019 period. The sampling method uses purposive
sampling in order to ob{(lin as many as 29 samples of research companies over 6
years. The type of data used is secondary data obtained from the Indonesian Stock
Exchange and the website of each company. The data analysis technique used is
logistic regression. The results showed that the opinion auditor repution and
company growth did not affect the going concern audit opinion. While the audit
opinion years previously variabels has a positive effect on going concern audit
opinion, and profitability variable has a negative effect on going concern audit
opinion