Auditor's going concern opinion can influence the decisions of investors and creditors. Going concern audit opinion received by the company showed the conditions which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion can be used as an early warning for the user of the financial statements in order to avoid mistakes in decision making. Some research about factors that affect the going concern audit opinion on the company is still reaping a different result. This research aims to reexamine the factors that affect the going concern audit opinion. Factors tested in this research is a debt default, the company's growth, and the prior year audit opinion. This research uses a mining company listed on the Indonesia Stock Exchange in the period 2012 -2014 as research samples. Based on purposive sampling, there are 30 mining companies which fulfilled the sample requirement. Hypothesis testing on this research was done by the logistic regression analysis. Hypothesis testing results show that the debt default and the prior year audit opinion have positive relationship to going concern audit opinion. Variable growth companies have no effect  to going concern audit opinion. 
Keywords: going concern audit opinion, debt default, company’s growth, prior year audit opinion.