| The aim of this study was to find out the effect of liquidity, solvability, profitability, the previous going concern audit opinion, and reputation of public accounting firm to going concern audit opinion. Liquidity is measured using quick ratio. Solvability is measured using total debt ratio. Profitability is measured using return on assets. The previous going concern audit opinion is proxied using going concern audit opinion and non-going concern audit opinion. Reputation of public accounting firm is measured using public accounting firm big four and non-big four. This study involved 130 sample from 26 manufacture firm which listed in Indonesia Stock Exchange at 2011 to 2015. The data was analyzed by using binary logistic regression analysis using SPSS version 23.00. The test results showed that liquidity has negative influence to going concern audit opinion. Solvability and the previous going concern audit opinion have positive influence to going concern audit opinion. In the other side, profitability and reputation of public accounting firm have no influence to going concern audit opinion. |