Pengaruh Leverage, Opinion Shopping, Prior Opinion, Dan Audit Quality Terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Infrastruktur yang terdaftar di BEI tahun 2018-2023
DOI:
https://doi.org/10.24036/jnka.v4i1.107Keywords:
Leverage; Opinion Shopping; Prior Opinion; Audit Quality; Going Concern Audit OpinonAbstract
This study aims to prove the influence of leverage, opinion shopping, prior opinion, and audit quality on going concern audit opinions in infrastructure companies listed on the Indonesia Stock Exchange. This study uses 25 companies as a sample. The sampling technique used in this study is purposive sampling. The data analysis method of this study is logistic regression analysis using SPSS. It was found that leverage, opinion shopping, and audit quality had no effect on the going concern audit opinion, while the prior opinion had an effect on the going concern audit opinion. For further research on the going concern audit opinion, it is expected to use other variables that have not been researched in this study. The next researcher is also expected to be able to use companies in other sectors in conducting research on audit opinions going concern and it is hoped that the research year will also be added and the latest.
References
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Bahtiar, A., Meidawati, N., Setyono, P., Putri, N. R., & Hamdani, R. (2021). Determinants of going concern audit opinion: An empirical study in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 25(2), 183–193. https://doi.org/10.20885/jaai.vol25.iss2.art8
CNBC Indonesia. (2020, April). Hari Ini, Arpeni Resmi Delisting dari Bursa Efek. Retrieved from https://www.cnbcindonesia.com/market/20200405121742-17-149852/hari-ini-arpeni-resmi-delisting-dari-bursa-efek
Halim, K. I. (2021). Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Owner, 5(1), 164–173. https://doi.org/10.33395/owner.v5i1.348
HARDI, H., WIGUNA, M., HARIYANI, E., & PUTRA, A. A. (2020). Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176. https://doi.org/10.13106/jafeb.2020.vol7.no11.169
IAPI. (2021a). Kode Etik Profesi Akuntan Publik 2021. In Standar Profesional Akuntan Publik.
Juanda, A., & Lamury, T. F. (2021). Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern. Jurnal Akademi Akuntansi, 4(2), 270–287. https://doi.org/10.22219/jaa.v4i2.17993
Lennox, C. (2000). Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics, 29(3), 321–337. https://doi.org/10.1016/S0165-4101(00)00025-2
Mutsanna, H., & Sukirno, S. (2020). Faktor Determinan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018. Nominal: Barometer Riset Akuntansi Dan Manajemen, 9(2), 112–131.
Pham, D. H. (2022). Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2145749
Puspaningsih, A., & Analia, A. P. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company's Financial Conditions on Going-concern Audit Opinions. Review of Integrative Business and Economics Research, 9, 115-127.
Rani, R., & Helmayunita, N. (2020). Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern. Jurnal Eksplorasi Akuntansi, 2(4), 3808-3827.
Setyobudi, D. A., & Kusumawati, F. (2023). Analisis Kinerja Keuangan dan Auditor Switching terhadap Opini Audit Going Concern pada Perusahaan
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Teoh. (1992). Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches. Journal of Accounting Research, 30(1).
Theresia, L., & Setiawan, T. (2023). Audit Tenure, Audit Lag, Opinion Shopping, Liquidity And Leverage, The Going Concern Audit Opinion. Jurnal Ekonomi, 12(03), 1064–1072. http://ejournal.seaninstitute.or.id/index.php/Ekonomi
Theodorus,B ., Iskak, J. (2023). FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Oleh. Media Bina Ilmiah, 2(3), 310–324. https://bnr.bg/post/101787017/bsp-za-balgaria-e-pod-nomer-1-v-buletinata-za-vota-gerb-s-nomer-2-pp-db-s-nomer-12
1.png)
