The Role of Profitability in Moderating the Influence of Liquidity and Leverage on Audit Opinion

The auditor issued an audit opinion to determine the risk of uncertainty regarding condition company continue operating where COVID-19 is spreading rapidly. This research aims look at influence liquidity and leverage on in consumer goods sector listed Indonesia Stock Exchange 2020, with profitability as a moderation variable. model uses causal-comparative design binary logistic regression analysis secondary data types. 188 companies Exchange, met criteria for being sample. results study showed that simultaneously affect opinion. Partially, has no opinion, while partially affects Profitability able strengthen opinions but not moderate opinions. limitation this it only selects company’s internal factors. Further researchers are expected consider other free variables such turnover, submitted by auditors previous period, well using sectors real estate property sector. factor can be used reference see how maintain avoid bankruptcy pandemic.