Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern
DOI:
https://doi.org/10.32493/frkm.v5i2.18392Keywords:
Financial Distress, Opinion Shopping, Opini Audit Tahun Sebelumnya, Opini Audit Going ConcernAbstract
Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019. Sampel menggunakan metode purposive sampling dan diperoleh sebanyak 190 observasi dari 38 perusahaan yang dijadikan sampel. Pengujian hipotesis menggunakan model analisis regresi logistik biner. Hasil penelitian menunjukkan bahwa financial distress, opinion shopping, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap penerimaan opini audit going concern. Kemudian, opinion shopping dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan financial distress tidak berpengaruh terhadap penerimaan opini audit going concern.
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