This study aims to analyze the factors that influence the provision of going concern audit opinions (empirical study on transportation, toursm, restaurant and hotel companies listed on the IDX in 2019-2022. The influencing factors in this study are liquidity variables, leverage and company size. This research is a descriptive research with a quantitative approach. The number of companies sampled in this study was 12 companies using the purposive sampling method. While the data analysis methods used are descriptive statistical tests, classical assumption testing, multiple linear regression analysis, significance tests of individual parameters (T tests) and coefficients of determination. Based on the results of the study, partial liquidity does not have a significant effect on profitability with a significance value of 0.962. While leverage partially has a significant effect on profitability with a significance value of 0.014 and company size partially has a significant effect on profitability with a significance value of 0.019. Keywords: Liquidity, Leverage, Company Size and Going Concern