<![CDATA[This study aims to examine the effect of Audit Report Lag, Debt default, and Company Growth on Going Concern Opinion. This research uses an associative method. The population in this study consists of infrastructure sector companies listed on the Indonesia Stock Exchage (IDX) from 2019-2024. The sampling technique is based on a purposive sampling method. Out of a total population of 70 infrastructure sector companies listed on the Indonesia Stock Exchage, 45 companies met the selection criteria, total of 270 data observations. This study utilizez the statistical tool Eviews 12 software. The analytical technique used is logistic regression. The results indicate that, partially, Audit Report Lag has a significant effect on Going Concern Audit Opinion, while Debt Default and Company Growth partially do not have a significant effect on Going Concern Audit Opinion. Simultaneously, Audit Report Lag, Debt Default, and Company Growth have a significant effect on Going Concern Audit Opinion.]]>
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