Abstract
Enterprises Scandals happened in recent years cause suffer of financial loss. The scandal is caused by the public's ignorance toward the actual condition of the company. Auditors tend to provide wrong information about the company financial condition, so the stakeholders make wrong decision. Thus, SPAP must require a clear statement of the auditor on the condition of the client company, whether they will be able to survive until the next year or not. A condition whether the companies could maintain their lives until the next financial year is called going-concern.
By identifying going concern, hopefully enterprises or companies can improve their financial conditions. The aim of this study is to analyze factors of going concern such as financial condition, company size, previous audit opinion, the company growth and auditor's reputation on Indonesian manufacturing industries by using logistic regression.
There are a total of 155 companies as a research population. By Using a purposive sampling method, 128 companies are selected as samples. Five years company’s annual report during 2007 to 2011 is used as a secondary source of data of this research. The findings indicate that the financial condition, previous audit opinion and auditor reputation infulence the acceptance of going concern. While, the size, company growth and opinion shopping do not have any influence.
 
Keywords: going concern, size, opinion shopping, company growth, the previous audit opinion, the auditor reputation, JEL classification codes: G3