This study aims to examine the effect of size firms, audit report lag, reputation public
accounting firm and the previous year's audit opinion on going concern opinion. The
method of this research is a quantitativ approach and SPSS as an analysis tool.
Object under study is a mining companies listed on Indonesia Stock Exchange during
the periode 2017-2020,as many 36 companies for 4 years with 144 total sample.
Testing is done by using logistic regresion analysis by using SPSS version 25.The
result showed that the previous year's audit opinion has significant and positive effect
on going concern opinion. Second, reputation of auditor’s negative effect on going
concern opinion. Finally, size firm and audit report lag has no significant effect on
going concern audit opinion.