<![CDATA[This study aims to examine the effect of financial distress and audit tenure on going concern audit opinion. In addition, this study incorporates firm size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 56 companies with a total of 280 observations. The results indicate that financial distress has a significant effect on going concern audit opinion, whereas audit tenure has no effect on going concern audit opinion. Furthermore, firm size is unable to moderate the effect of financial distress and audit tenure on going concern audit opinion.]]>
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