<p><em>This study attempts to ascertain how going concern audit views in consumer goods manufacturing businesses listed on the Indonesia Stock Exchange between 2018-2020 are influenced by corporate size, liquidity, leverage, and profitability. choosing the sample using the purposive sampling technique. There are 47 research samples in all. Utilizing logistic regression analysis tools, data analysis is being done to evaluate the hypothesis. Using the study's findings as a guide, it can be concluded that (1)</em> <em>going concern audit assessments are negatively and insignificantly impacted by corporate size, (2) liquidity has a marginally positive impact, (3)</em> <em>leverage has a favorable and large positive affect on going concern audit conclusions, and (4) profitability significantly influences going concern audit conclusions negatively.</em></p>