Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, audit quality, audit fee, audit tenure dan auditor switching terhadap opini audit going concern. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi penelitian adalah perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 sebanyak 22 perusahaan atau 110 data pengamatan. Sampel yang digunakan yaitu annual report perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 sebanyak 22 perusahaan atau 110 data pengamatan dengan menggunakan teknik purposive sampling. Teknik pengumpulan data menggunakan teknik observasi tidak berpartisipasi sedangkan teknik analisis data dengan analisis regresi logistik. Hasil penelitian secara parsial financial distress berpengaruh positif dan signifikan terhadap opini audit going concern, audit quality berpengaruh positif signifikan terhadap opini audit going concern, audit fee berpengaruh positif signifikan terhadap opini audit going concern, audit tenure berpengaruh positif signifikan terhadap opini audit going concern dan auditor switching berpengaruh negatif tidak signifikan terhadap opini audit going concern.

This study aims to analyze the influence of financial distress, audit quality, audit fee, audit tenure, and auditor switching on the going concern audit opinion. The research method used is descriptive and verification method. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange from 2019 to 2023, totaling 22 companies or 110 observation data. The sample used in this study is the annual reports of those 22 state-owned enterprises for the period of 2019–2023, amounting to 110 observational data, selected using purposive sampling technique. The data collection technique employed is non-participant observation, while the data analysis technique used is logistic regression analysis. The results of the study show that, partially, financial distress has a positive and significant effect on the going concern audit opinion, audit quality has a positive and significant effect on the going concern audit opinion, audit fee has a positive and significant effect on the going concern audit opinion, audit tenure has a positive and significant effect on the going concern audit opinion, and auditor switching has a negative but insignificant effect on the going concern audit opinion.