<![CDATA[This study aims to analyze the effect of audit lag, financial distress, and debt default on the going concern opinion acceptance among manufacturing companies that listed on Indonesia Stock Exchange (IDX). Using secondary data obtained from IDX or company website, with the population of 60 companies and the research period from 2020-2022. Total data to be analyze are 180. Audit lag measured by calculating the interval between the closing date of the company financial statement with the publication of an independent auditor's report, financial distress is measured by using Altman Z-Score and debt default measured by dummy 0 and 1. The data is processed using logistic regression analysis. The analysis consists of descriptive statistics, overall model fit test, goodness of fit test, coefficient of determination test, classification test, and wald test. The result found that financial distress has significantly negative impact on the going concern opinion acceptance, while audit lag and debt default have no effect on going concern opinion acceptance.]]>
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