Various efforts are made by companies to follow the progress of the economy every year, starting from making innovations continuously, improving the quality of goods produced, as well as improving company's management. One of the policies undertaken is to increase the trust of users of financial statements. Audit reports become a tool for public accountants to express their opinions. According to [1], audit opinion is the results from auditors' assessment of the company's performance assessed through the company's financial statement. The auditor gives an audit opinion through several stages so that the auditor can provide conclusions and opinions from the audited financial statements. According to [1], to generate a good audit report, there are many factors that influence it, from the company's financial ratios, performance level, competence, objectivity, and skepticism held by auditors [2]. In this study, the company's financial ratios are discussed using Earnings Management, Company Size, Leverage, Liquidity, Inventory, Losses, and Profitability. Meanwhile, things related to auditors are discussed using Audit Quality and Audit Tenure.