ABSTRACT This research is aimed at examining the effect of disclosure, KAP size, debt default company growth and opinion shopping both simultaneously and partially on the going concern audit opinion. The population in this reseacrh is manufacturing companies listed in Indonesia Stock Exchange from 2010-2012. The research used in purposive sampling and unbalanced panel data that resulted 41 companies become the final samples. The data type used is secondary data obtained from the financial reports and annual reports by manufacturing companies. The data obtained were then analyzed usingl ogistic regression analysis. The results indicate that disclosure, KAP size, company growth and opinion shopping simultaneously influence to going concern audit opinion. Parcially disclosure, KAP size, debt default influence going concern audit opinion. On the other variables company growth and opinion shopping has no influence on going concern audit opinion. Key words: Going concern audit opinion, disclosure, KAP size, debt default company growth and opinion shopping ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh disclosure, ukuran KAP, debt default, pertumbuhan perusahaan dan opinion shopping baik secara simultan maupum secara parsial terhadap opini audit going concern. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010-2012. Metode penelitian yang digunakan metode purposive sampling dan unbalanced panel data yang menghasilkan 41 perusahaan sebagai sampel akhir. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur. Data yang diperoleh kemudian dianalisis menggunakan metode analisis regresi logistik. Hasil penelitian menunjukkan bahwa disclosure, ukuran KAP, debt default, pertumbuhan perusahaan dan opinion shopping secara simultan berpengaruh terhadap opini audit going concern. Secara parsial disclosure, ukuran KAP, debt default berpengaruh terhadap opini audit going concern, sedangkan pertumbuhan perusahaan dan opinion shopping tidak berpengaruh terhadap opini audit going concern. Kata kunci : Opini audit going concern, disclosure, ukuran KAP, debt default, pertumbuhan perusahaan dan opinion shopping.