The existence of a business entity is established not only to earn profit but also to maintain viability (going concern) efforts in the future. The absence of the going concern status determination procedures are structured, lead to the provision of the going concern status of a company is not easy. This study aims to determine the factors that affect the going concern audit opinion, among others debt default, opinion shopping, and profitability with the size of the company as a moderating variable. In this study, researchers analyzed the effect by looking at the financial statements of the manufacturing sector companies listed on the Indonesian Stock Exchange in the period 2010 – 2014. Sampling was done by using purposive sampling technique. The sample in his study was 35 manufacturing companies in Indonesian. Techniques of data analysis techniques to test the hypothesis in this study using logistic regression techniques. Results of testing the hypothesis in this study shows that debt default, opinion shopping does not affect the going concern audit opinion. Meanwhile, positive effect on the profitability of revenues going concern audit opinion. The size of the company’s outline does not moderate the relationship opinion shopping to going concern audit opinion. In addition, the size of the company also weakens the relationship between the profitability of the going concern audit opinion and strengthen relationship debt default on the going concern audit opinion. Keywords : Going concern audit opinion, debt default, opinion shopping, profitability, company size.