Borobudur Accounting Review Vol 1 No 1 (2021) pp. 15-31 e-ISSN: 2798-5237 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. Borobudur Accounting Review, Vol 1 No 1 (2021) 15 Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Kualitas Auditor, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern menggunakan Pendekatan Deskriptif Kuantitatif Novi Iswa Anggraeni, Wawan Sadtyo Nugroho * Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Magelang, Indonesia *email: wawan.sn11@gmail.com Abstract This research is motivated by data obtained from www.idx.co.id which shows that the companies that were mostly delisted during 2015-2019 were the manufacturing sector. From this, it can be seen that the company that is delisted from the Indonesian Stock Exchange, the company’s going concern is doubtful. This study aims to examine the influence of Company Size, Profitability, Liquidity, Quality of Auditor, and Company Growth on Going Concern Audit Opinions. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data in this study are secondary data. The number of samples in this study were 21 companies (105 samples). Determination of the sample obtained by using purposive sampling. Hypothesis testing is done using logistic regression analysis. The results showed that company size had a negative effect on going concern audit opinion acceptance, while profitability, liquidity, auditor quality, and company growth had no effect on going concern audit opinion acceptance. This study only includes the variables of company size, profitability, liquidity, quality of auditor, and company growth as independent variables. Expected to add independent variables such as leverage, solvency, debt ratio, and financial performance. Keywords: company size; profitability; liquidity; quality of auditor; company growth; going concern audit opinion Abstrak Penelitian ini dilatarbelakangi oleh data yang didapat dari www.idx.co.id yang menunjukkan bahwa perusahaan yang lebih banyak delisting selama tahun 2015-2019 adalah dari sektor manufaktur. Dari hal tersebut dapat diketahui bahwa perusahaan yang mengalami delisting dari BEI going concern perusahaan tersebut diragukan. Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Kualitas Auditor, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. Data dalam penelitian ini adalah data sekunder. Jumlah sampel dalam penelitian ini adalah 21 perusahaan (105 sampel). Penentuan sampel diperoleh dengan menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap penerimaan opini