This study aims to analyze various factors that influence the acceptance of going concern audit opinions. The factors studied include audit quality, company size, liquidity level, profitability, and solvency. The population data used are telecommunications sector companies listed on the Indonesia Stock Exchange during the period 2020 to 2024. The sampling technique used is purposive sampling. From this process, a total of 100 research samples were obtained. Data processing was carried out using logistic regression with SPSS software version 22. Based on the results of the analysis, it was found that liquidity, profitability, and solvency did not have a significant effect on going concern audit opinions. Conversely, audit quality and company size were proven to have an influence on this opinion.
Keywords: audit quality, company size, liquidity, profitability, solvency, going concern audit opinion.
![](https://live.staticflickr.com/65535/51110863223_e27aabda19_t.jpg")
