The research aimed at finding empirical proof related to affected factors
of the opinion acceptance of the going concern audit. The dependent variables
were financial condition, return on asset, audit quality, and audit opinion in
previous year. The sample was mining company registered in Indonesia Stock
Exchange 2010-2013. The sampling technique used purpoive sampling and 17
company samples with 68 observation samples were taken. The data analysis used
logistic regression. The result of the research showed that audit opinion previous
year positively affected towards the acceptance of going concern audit opinion
previous year positively affected towards the acceptance of going concern audit
opinion. Meanwhile, financial condition,return on asset, audit quality did not
affect the acceptance of going concern audit opinion. The result showd that the
company which got going concern audit opinion in previous year was possible to
get going concern audit opinion.