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This research is aimed to examine the effect of the company’s growth, financial condition and the prior year audit opinion on going concern audit opinion in mining companies listed on Indonesia Stock Exchange (IDX). This research is associativeresearch that the population of this research is mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. The sample is determined by purposive sampling method and the technique of data analysis is logistic regression. The results of this research are company’s growth and the prior year audit opinion has no effect on going concern audit opinion. On the other hand, financial condition has effect on going concern audit opinion. Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN