Pengaruh Opini Audit Going Concern, Profitabilitas dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2022

The purpose of this study are to examine empirically and analyze the effect of going concern audit opinion, profitability and firm size on financial distress of listed company on Indonesia Stock Exchange (IDX) during 2020-2022. Using purposive sampling method, this study has 183 samples of company data from 2020 to 2022. This study uses quantitative descriptive approach with SPSS ver. 25 as data analyzing tool. Based on hypothesis testing, it shows that going concern audit opininion and firm have no effect on financial distress, and profitability has negative effects on financial distress. This means that the financial distress experienced by the company and indicates the ineffective use of the company's assets in generating profits, so that if the profitability of a company continues to decline and even generating profits, so that if the profitability of a company continues to decline and even has a negative amount, the possibility of the company experiencing bankruptcy will be even greater big. Keywords: Going Concern Audit Opinion, Firm Size, Profitability and Financial Distres