MENGEKSPLORASI PENGARUH PRIOR OPINION DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI

Alifah Rahmah Fitri, Akie Rusaktiva Rustam

Abstract


This study aims to empirically examine the effect of prior opinion and opinion shopping on a going concern audit opinion with financial distress as a moderation variable. The population includes transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, from which the samples of 78 companies are selected through purposive sampling and analyzed by logistic regression analysis. The study results exhibit that prior opinion has a positive and significant effect on a going concern audit opinion. In contrast, opinion shopping does not significantly affect a going concern audit opinion. Financial distress does not moderate the effect of prior opinion and opinion shopping on a going concern audit opinion.


Keywords


business sustainability; bankruptcy; prior opinion; opinion shopping

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References


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DOI: https://dx.doi.org/10.36080/jak.v13i2.3125

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Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. Universitas Budi Luhur, Jl. Ciledug Raya, Petukangan Utara, Jakarta Selatan, DKI Jakarta 12260, Indonesia

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