This study aimed to analyze the influence of Debt Default, audit quality and audit opinion on the acceptance of Going Concern Opinion either simultaneously or partially on Manufacturing companies listed in Indonesia Stock Exchange. The data used in this research is secondary data of 68 samples by purposive sampling technique. The method used to analyze the relationship between independent variables and the dependent variable is the logistic regression method. These findings indicate that simultaneous variables Debt Default, audit quality and audit opinion by the F test, jointly affect the acceptance of Going Concern Opinion with a significance of 0.000. While the partial results of the t test, the variable Debt Default, audit quality and audit opinions positive influence on the acceptance of Going Concern Opinion, with a significance level respectively 0.006, 0.022 and 0.004.
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