Tujuan dari penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris tentang kecenderungan opinion shopping, audit fee, dan financial distress mempengaruhi penerimaan opini audit going concern. Penelitian ini menggunakan perusahaan yang terdaftar di sektor real estate Bursa Efek Indonesia dan S&P Capital IQ secara berturut-turut selama periode 2018-2022 sebagai objek penelitian. Sampel penelitian yang ditetapkan melalui proses purposive sampling diperoleh sebanyak 55 perusahaan dari sektor real estate dengan total 275 data penelitian selama lima tahun periode penelitian. Data penelitian yang akan diuji menggunakan data sekunder yang berasal dari laporan keuangan perusahaan yang telah diaudit. Data kemudian akan diolah menggunakan aplikasi pengolah data STATA versi 17. Pengujian hipotesis menggunakan model analisis regresi logistik karena variabel dependen yang merupakan variabel dummy. Hasil penelitian menunjukkan bahwa opinion shopping dan audit fee tidak menunjukkan kecenderungan terhadap penerimaan opini audit going concern, tetapi financial distress memiliki kecenderungan untuk meningkatkan penerimaan opini audit going concern./The aim of this research is to analyze and obtain empirical evidence regarding the tendency for opinion shopping, audit fees, and financial distress to influence the acceptance of going concern audit opinions. The study utilizes companies listed in the real estate sector of the Indonesia Stock Exchange and S&P Capital IQ consecutively during the period from 2018 to 2022 as the research object. The research sample, comprised of 55 real estate sector companies, was determined through purposive sampling, resulting in a total of 275 research data over the five-year study period. The research data to be tested are derived from secondary data obtained from audited financial reports of the companies. The data will then be processed using the STATA version 17 data processing application. Hypothesis testing will be conducted using logistic regression analysis model due to the dependent variable being a dummy variable. The research results show that opinion shopping and audit fees do not show a tendency to accept going concern audit opinions, but financial distress tends to increase acceptance of going concern audit opinions.