ABSTRACT : The purpose of this study is to examine how going concern audit opinions are impacted by debt default, the Public Accounting Firm’s (KAP) reputation, opinion shopping, and company growth. This study focuses on businesses in the food and beverage sector that are listed between 2020 and 2023 on the Indonesia Stock Exchange. The study’s quantitative methodology makes use of secondary data in the form of audited financial reports that were obtained from relevant company websites and the Indonesia Stock Exchange’s official website. Purposive sampling was employed by the researchers to choose the sample based on predefined criteria, yielding 224 observation data in total. The study’s findings indicate a number of key conclusions: First, going concern audit opinion is significantly impacted by debt default; second, going concern audit opinion is significantly impacted by KAP reputation; third, going concern audit opinion is not significantly impacted by opinion shopping; fourth, going concern audit opinion is significantly impacted by company growth; and, lastly, going concern audit opinion is significantly impacted by debt default, KAP reputation, opinion shopping, and company growth.

KEYWORDS – Company Growth, Debt Default, Going Concern Audit Opinion, KAP Reputation, Opinion Shopping