T This study aims to analyze the effect of audit opinion and the implementation ofcorporate governance on the quality of financial statements, with firm size as amoderating variable, in consumer non-cyclical sector companies listed on theindonesia stock exchange (idx) for the 2020–2024 period. this research ismotivated by the importance of financial statement quality as a basis for decisionmaking by investors and stakeholders, as well as inconsistencies in the results ofprior research regarding the effect of audit quality and corporate governance onfinancial statement quality. the research population includes all consumer noncyclical sector companies listed on the idx during the 2020–2024 period. using apurposive sampling technique, a sample of 20 companies was obtained, resulting ina total of 100 observation data points over 5 years. data collection was carried outthrough documentation of annual reports downloaded from the official idxwebsite. data analysis techniques included descriptive statistical analysis, classicalassumptiontests(normality,multicollinearity,andautocorrelation), multiple linear regression analysis, and moderated regressionanalysis (mra) for interaction/moderation testing.heteroscedasticity,the results of the study show that audit opinion and the implementation ofcorporate governance have a positive and significant effect on the quality offinancial statements. in addition, firm size is proven to significantly moderate bystrengthening the positive effect of both audit opinion and corporate governanceon the quality of financial statements. these findings provide practical implicationsfor corporate management to continuously strengthen governance effectiveness andmaintain audit reputation, serve as a positive signal for investors, and offerregulatory considerations for capital market supervisors in elevating financialreporting standards.keywords: audit opinion, corporate governance, firm size, financial reporting quality, non-cyclical companies.