International Journal of Economics, Business and Management Research Vol. 6, No.12; 2022 ISSN: 2456-7760 www.ijebmr.com Page 68 Does Audit Lag Become a Signal of Going-Concern Audit Opinion? Sigit Handoyo 1 , Aditya Pandu Wicaksono 2 , Fuadi Arif Aditya 3 1 Accounting department, Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia 2 Accounting department, Faculty of Business and Economics, Universitas Islam Indonesia, 3 Accounting department, Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia Email: 1 sigit.handoyo@uii.ac.id, 2 aditya.pandu@uii.ac.id, 3 adityafuadifa@gmail.com doi: 10.51505/ IJEBMR.2022.61206 URL: https://doi.org/10.51505/IJEBMR.2022.61206 Abstract Going-concern opinion is an auditor's opinion based on the client's financial statements, which have financial problems. The company avoids this opinion because it will significantly affect the attitude of investors in the future. This study analyzes various factors that potentially affect the provision of going-concern audit opinions in Indonesia Stock Exchange (IDX) manufacturing companies during 2017-2019. They are audit tenure, company size, opinion shopping, and audit report lag. The results show that audit tenure, company size, and opinion shopping significantly negatively impact the acceptance of going-concern audit opinion. In contrast, audit report lag is not related to the acceptance of going-concern audit opinion. These research findings indicate that investors should not use the delay of financial statement issuance to the public as a benchmark for a company experiencing financial or operational problems. Keywords: Audit tenure, Firm size, Opinion shopping, Audit report lag, Going-concern opinion, Manufacture industry 1. Introduction The uncertain condition of the business world can be influenced by several variables or aspects, such as economics, politics, or policies passed by the government. These aspects affect the strategy determined by management to regulate the company's steps to survive and exist in the competition (going-concern). Any company wants to survive for a long time or even forever. There are many circumstances and events faced by the company that can provide an overview relating to indications of the sustainability and existence of the company's business (going- concern) (Geiger and Rama, 2006). The ability and capability of the company's management will significantly affect the existence of the company. Management will work hard to find ways to keep the company operating and create profitability that benefits the company. One of the company's goals is to attract investors who want to invest in shares or entrust their capital. A healthy condition of company will give a trust to investors because they feel safe with the money they deposit. However, management often carries out fraudulent practices for personal gain and interest. When a condition occurs