The study was aimed the effect of auditor quality, profitability, liquidity, and solvability on going concern audit opinion. The independent variables were auditor quality, profitability, liquidity, and solvability. The dependent variable was going concern audit opinion. The data were collected by used secondary data on annual reports or financial reports that had been published by basic and chemical industry companies registered in Indonesia Stock Exchange in the period of 2016- 2018. The samples were used purposive sampling technique, while the data were analyzed by used logistic regression. Going concern audit opinion was the opinion that was issued by the auditor to evaluate whether there was a doubt about the company's ability to maintain its survival. The results of this research that auditor quality, liquidity, solvability have no effect on going concern audit opinion. While, Profitability had a positive effect on going concern audit opinion.