<![CDATA[This study examines the influence of profitability, leverage, liquidity, and independent commissioners on going concern audit opinions, with earnings quality as a mediating variable and company size as a moderating variable, in technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach with panel data regression analysis using the Fixed Effect Model on 11 technology companies with 44 observations. Secondary data were collected from annual reports and financial statements obtained from the official IDX website and company websites. The results indicate that profitability has a significant negative effect on going concern audit opinions, while leverage, independent commissioners, and liquidity do not significantly affect going concern audit opinions. Company size strengthens the effect of profitability but weakens the effects of leverage, independent commissioners, and liquidity on going concern audit opinions. Earnings quality mediates the relationships between independent commissioners and going concern audit opinions, and between liquidity and going concern audit opinions, but does not mediate the relationships between profitability and going concern opinions, nor between leverage and going concern opinions. These findings highlight that profitability and earnings quality play crucial roles in influencing auditor assessments of business continuity.]]>
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