The objective of this study was obtain empirical evidence about the effect of bankruptcy prediction model, prior opinion, firm size, and disclosure towards going concern audit opinion. The object of this study is the manufacture companies listed in Indonesia Stock Exchange in 2015-2017. Samples of this research were taken by using purposive sampling and got 11 manufactures company that match the criteria. The simultaneous test results show that the bankruptcy prediction model, prior opinion, firm size, and disclosure have a significant effect towards acceptance of going concern audit opinion. The partial test results show that only the prior opinion variable have a significant effect towards acceptance of going concern audit opinion. Meanwhile, the other three variables, which consist of bankruptcy prediction model, firm size, and disclosure, doesn't affect the acceptance of the going concern audit opinion.