<![CDATA[This research aims to determine the empirical evidence of the influence of audit tenure, company size, and corporate governance on audit quality, measured using the proxy of providing going concern audit opinions for mining companies. The data and population used in this study are sourced from the financial reports of mining companies from 2019 to 2022. The research method employed is logistic regression analysis. The results of this study indicate that company size impacts audit quality, as large assets can help companies overcome challenges such as the COVID-19 pandemic. Furthermore, audit tenure and corporate governance do not significantly influence audit quality, suggesting the presence of other factors affecting audit quality. The suboptimal role of independent commissioners, with companies focusing more on quantity than the quality of independent commissioners, does not directly impact audit quality. Abstrak Penelitian ini bertujuan mengetahui bukti empiris dari pengaruh audit tenure, ukuran perusahaan, dan corporate governance terhadap kualitas audit diukur dengan proksi pemberian opini audit going concern pada perusahaan pertambangan. Data dan populasi yang digunakan dalam penelitian ini bersumber dari laporan keuangan perusahaan pertambangan tahun 2019 - 2022. Metode penelitian yang digunakan analisis regresi logistik. Hasil dari penelitian ini menyatakan ukuran perusahaan berpengaruh terhadap kualitas audit karena besar aset dapat membantu perusahaan menghadapi kendala seperti pandemi COVID-19. Selanjutnya, audit tenure dan corporate governance tidak berpengaruh secara signifikan terhadap kualitas audit dikarenakan kemungkinan terdapat faktor lain yang mempengaruhi kualitas audit. Peran komisaris independen yang belum maksimal, perusahaan hanya memperhatikan kuantitas dibandingkan kualitas, komisaris independen perusahaan tidak memiliki perngaruh langsung terhadap kualitas audit.]]>
