<![CDATA[Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion going concerned in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2017-2019. Design/methodology/approach — The research methodology used is a quantitative method using panel data type, which is a combination of cross-section and time series. The data source used is secondary data obtained from the Indonesia Stock Exchange website. A total of 35 samples of companies were obtained by probability sampling method, especially purposive sampling. The data analysis technique used is logistic regression analysis. Findings — The results of this study indicate that profitability has a negative effect and a sign on the Going Concern Audit Opinion. Liquidity has a negative effect and is significant on the Going Concern Audit Opinion. In contrast, the size of the company has a negative effect but no sign on the Going Concern Audit Opinion. Meanwhile, simultaneously the variables of Profitability, Liquidity, and Company Size together have a significant relationship to the dependent variable, namely Going Concern Audit Opinion. Practical implications — Companies and management must see and analyze the factors that can affect the provision of Going Concern Audit Opinions because the survival of the company is very important for the company going forward. Originality/value — This paper presents the data from the Indonesia Stock Exchange of 35 sample companies. It is expected that this research will provide empirical findings of the factors influencing auditors’ going concern opinion affected by profitability, liquidity, and firm size. Keywords — Auditing opinion; going concerned; firm size; liquidity; and profitability. Paper type — Analytical Research Paper.]]>
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