A good or good company is not only a company that always wants to get high profits, but a good company is a company that can continue to survive or go on going (going concern) and can continue to compete in the business world with other companies. In this research based on the phenomenon of differences in the results of research or commonly called research gap in each variable. The purpose of this study was to find out and analyze the Effect of Audit Quality, Previous Year Audit Opinion, Company Size, and Company Growth on the Acceptance of Going Concern Audit Opinion.