As capital market investment is developing and is seen as a prospective business in Indonesia, investors need an auditor’s reliable opinion on a company’s financial statements to support their investment decision making. Besides giving opinion on the presentation of financial statements, an auditor is also responsible for assessing the going concern of a company. The purpose of this research is to examine the impact of company growth, profitability, debt default, and financial distress on the possibility of receiving going concern audit opinion. The population of this research is the companies in the consumer goods and miscellaneous industries (both are parts of manufacturing sector) listed on Indonesia Stock Exchange in the period of 2013-2016. By using purposive sampling method and omitting outliers, 32 samples are selected for this research. The data analysis tool used in this research is logistic regression. The results of this study show that financial distress significantly impact the acceptance of going concern audit opinion, while company growth, profitability, and debt default do not.