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Within a year of the audit report's date, auditors must assess a company's ability to continue as a going concern before identifying any significant issues (Lauren & Farah Mita, 2023). Uncertainty regarding the going concern assumption can limit a company's long-term operational capabilities (Widiatami et al., 2020). This study, conducted between 2019 and 2022, aimed to identify the factors influencing going concern audit decisions in the basic materials sector. Using purposive sampling, secondary data from 65 firms were analyzed through logistic regression, which is suitable given the binary nature of the dependent variable. The study examined variables such as financial distress (Z), debt default (DAR), equity structure (DER), operating cash flow (OCF), audit quality (AQ), revenue dynamics (RD), value creation (VCI), and blockchain. The results show that only RD had a significant impact on the going concern audit opinion, while the other variables did not. This research stands out by incorporating eight variables, some of which have not been previously explored. The practical contribution of this research is providing insights for auditors in evaluating going concern opinions, while its theoretical contribution expands knowledge on factors affecting audit decisions in the basic materials sector. [ABSTRACT FROM AUTHOR]