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The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

The purpose of this study is to examine and analyze empirically Influence Persistence of Earnings (X1), Company Size (X2), Allocation Tax (X3) on the Earnings Quality (Y) in manufacturing companies listing on the Stock Exchange. This type of research is classified as research that is causative. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2019 until 2021. The sample was determined by purposive sampling method, to obtain a sample of 10 manufacturing companies. The data used in this research is secondary data. Data collected by using documentation obtained through the official website IDX: www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of the data used is multiple regression analysis. The data obtained were then processed using descriptive statistics test, classic assumption test (Normality Test, Test Multicolinearity, Hesteroskedastisitas Test), Regression Test, Test The coefficient of determination, hypothesis test (F-test, t test) were analyzed with SPSS software elp.