ABSTRACT: This study aims to determine the effect of leverage, financial distress operating cash flows, and company size on the acceptance of going concern audit opinions (empirical studies on non-financial companies listed on the Indonesian stock exchange for the 2017-2020 period). The sampling technique used is purposive sampling and obtained as many as 76 companies as a sample of the total population of 628 companies. This study’s observation period was four years, from 2017-2020, so a total of 304 data were obtained—data processing using SPSS 25.0 software. The analytical tool used is logistic regression analysis. The test results show that the independent variables, namely leverage, operating cash flow, financial distress, and company size, simultaneously affect the acceptance of going concern audit opinions. Partially, this study proves that leverage, financial distress, and firm size affect the approval of a going-concern audit opinion but operating cash flow does not affect the acceptance of a going-concern audit opinion.

KEYWORDS – Financial Distress, Going Concern Audit Opinion, Leverage, Operating Cash Flow, Company Size