<![CDATA[This study aimed to examine the effect of audit quality, firm size, and Good Corporate Governance mechanisms on going concern audit opinions in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2017–2023 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 83 food and beverage manufacturing companies, and a sample of 51 companies was selected through purposive sampling, resulting in 357 observations over seven years. Secondary data were collected from financial statements, audit reports, and annual reports. The data were analyzed using logistic regression. The results showed that audit quality had a significant positive effect on going concern audit opinions, with a regression coefficient of 1.220 and a significance value of 0.000. Firm size had a significant negative effect on going concern audit opinions, with a regression coefficient of −0.340 and a significance value of 0.000. Good Corporate Governance had a significant positive effect on going concern audit opinions, with a regression coefficient of 3.016 and a significance value of 0.017. The logistic regression model explained 58.5 percent of the variation in going concern audit opinions, as indicated by the Nagelkerke R Square value, while the remaining 41.5 percent was attributed to factors outside the model. These findings implied that higher audit quality and stronger governance practices increased the likelihood of auditors disclosing going concern uncertainties, while larger firms were less likely to receive such opinions due to their stronger financial capacity and business sustainability.]]>
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