<![CDATA[This study is motivated by the increasing financial pressure experienced by Indonesia's property and real estate sector due to monetary tightening, including the gradual increase in Bank Indonesia's benchmark interest rate, which has raised borrowing costs and heightened the risk of business discontinuity. Consequently, going concern audit opinion has become increasingly important as an early warning mechanism for investors, creditors, and other stakeholders. This study aims to examine the effect of leverage, liquidity, and profitability on going concern audit opinion in property and real estate companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative causal research design was employed using purposive sampling, resulting in 225 observations from 59 companies after outlier elimination using the boxplot method. Data were analyzed using binary logistic regression with IBM SPSS Statistics version 26. The findings indicate that leverage has a positive and significant effect on going concern audit opinion, whereas liquidity and profitability have negative and significant effects, with profitability identified as the most dominant determinant. Furthermore, leverage, liquidity, and profitability simultaneously have a significant effect on going concern audit opinion. These findings confirm that auditors evaluate business continuity comprehensively by considering debt structure, short-term payment capacity, and earnings performance in assessing going concern uncertainty. This study provides sector-specific empirical evidence on the financial determinants of going concern audit opinions during a period of monetary tightening in Indonesia and offers practical implications for auditors, investors, and regulators in evaluating business continuity risk]]>
