<![CDATA[This study aimed to test the audit committee's ability to moderate liquidity, leverage, and profitability to audit opinions going concerned with firm size as a control variable in infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022. This study employs a causality research design and employs secondary data analyzed using the SPSS application. This study utilized a purposive sampling strategy to pick 195 observations from a total population of 39 infrastructure companies listed on the Indonesia Stock Exchange from 2017 to 2022. Lliquidity and leverage do not affect going concern audit opinions, while profitability hurts going concern audit opinions. Looking at the audit committee, the results reveal that its presence can amplify the impact of liquidity on the audit opinion at hand, but it cannot mitigate the effects of leverage or profitability.]]>
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