This study aims to empirically examines the influences of quality auditors, debt default, profitability ratio and revenue growth to the going concern audit opinion. This research’s populations is a listed companies in Jakarta Islamix Index period 2 in 2008-2011. This research’s population of 120 companies. This sample numbered 119 companies selected by purposive sampling method. The methods that used to analyze between variables is logistic regression method.
The results showed that the variable quality auditors, debt default, profitability ratio and growth companies do not affect the going concern audit opinion