“…When they plan an investment, information about the corporation's financial situation, particularly its vicapability, becomes very important (Khasanah et al, 2021;Ramli & Novariani, 2020;Situmorang et al, 2023;Utama et al, 2020). The going concern modification in the financial pronouncements presents a clearer and further accurate view of the risks or uncertainties that may affect the corporation's opeplausible continuity (Averio, 2020;Imran, Mariam, et al, 2020;M. P. Pratama et al, 2023;Rizky et al, 2023).…”