This research aimed to empirically review whether the independent variables Company Size, Solvency, Public Accounting Firm Size, and Debt Default, with Financial Conditions serving as a moderator variable, had effects on the dependent variable Going Concern Audit Opinions. The research methods employed included document analysis and online research methods. This quantitative study used secondary data sources and derived a sample from the annual reports of manufacturing companies on the Indonesia Stock Exchange (IDX)’s website in the period 2017–2020. Statistical calculations were carried out using Statistical Package for the Social Sciences (SPSS) version 25 to figure out the effects. It was concluded that the issuance of a going concern audit opinion had an effect on debt default directly and indirectly through moderation by financial conditions. On the other hand, company size and public accounting firm size, with moderation by financial conditions, did not have any effect on going concern audit opinions.
