Penelitian ini bertujuan mengetahui dampak dari sustainability report dan financial performance terhadap opini audit going concern. Sustainability report diukur menggunakan rumus jumlah item keberlanjutan yang diungkapkan perusahaan dibagi 91 item (berdasarkan GRI Standards). Financial performance diproksikan dengan leverage yang dinilai dengan Debt to Asset Ratio (DAR) dan Return to Asset (ROA). Pada penelitian ini menggunakan data sekunder sebanyak 70 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia selama periode 2021 sampai 2023 sehingga didapatkan data sebanyak 210 data. Data penelitian diambil dari S&P Capital IQ, laporan keberlanjutan, dan laporan keuangan yang dipublikasikan perusahaan. Penulis mengambil sampel penelitian dengan metode purposive sampling kemudian data dianalisis menggunakan Stata versi 17 dengan metode analisis regresi logistik. Hasil penelitian ini menemukan sustainability report cenderung untuk menerima opini audit going concern yang lebih rendah tidak terbukti., financial performance yang diproksikan dengan DAR cenderung untuk menerima opini audit going concern yang lebih tinggi terbukti, financial performance yang diproksikan ROA cenderung untuk menerima opini audit going concern yang lebih rendah tidak terbukti. / This research aims to examine the impact of sustainability reports and financial performance on audit opinions regarding going concern. Sustainability report is measured using the formula of the number of sustainability items disclosed by the company divided by 91 items (based on GRI Standards). Financial performance is proxied by leverage, which is assessed using the Debt to Asset Ratio (DAR) and Return on Asset (ROA). This study uses secondary data from 70 manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period, resulting in a total of 210 data. The research data was obtained from S&P Capital IQ, sustainability reports, and financial statements published by the companies. The researcher took a purposive sampling method, and the data was analyzed using Stata version 17 with logistic regression analysis. The results of this study found that sustainability reports tend to receive lower going concern audit opinions, which is not proven. Financial performance, proxied by DAR, tends to receive higher going concern audit opinions, which is proven. Financial performance, proxied by ROA, tends to receive lower going concern audit opinions, which is not proven.