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This study aims to regulate the effect of Leverage, Audit Tenure, Audit Judgement of the Previous Year, and Company Scope on Audit Opinion Going Concern. This research uses quantitative research, which is a research method that is objective, inductive, and scientific using logistical regression analysis and SPSS software assistance. The research sample consisted of 43 consumer goods industry sector companies listed on the IDX and issued complete financial statements that had been audited during 2018-2021. The results of this study show that tenure audits and audit opinions of the previous year influenced the audit opinion of going concern, while leverage and extent of the company did not.