This study aims to examite the effect of company growth, profitability, liquidity, and solvency on going concern audit opinion. This population in this study are all manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample selection in this study used purposive sampling method. The sample selected in this study were 31 companies and selected based on purposive sampling method. The data analysis method used in this research logistic regression analysis. The result of this research show that previous years audit opinion, solvency, and total asset turnover has an effect on going concern audit opinion. Meanwhile, liquidity and disclosure has no an effect on going concern audit opinion.