Pengaruh Opinion Shopping , Disclosure Dan Kondisi Keuangan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia
Abstract
This study aims to explain the results of empirical studies regarding The Effect of Opinion Shopping, Disclosure, and Company’s Financial Condition on Going Concern Audit Opinion Reception. This study uses the financial statements and annual report of coal mining sub sector companies listed on the Indonesia Stock Exchange during the 2014-2018 study period as a research sample. The type of research is quantitative research with a descriptive approach where the results of the study are statistical that using nominal to describe test result of hypothesis. The result of this research that is (1) Opinion Shopping, Disclosure, and Company’s Financial Condition partially have a significant effect on Going Concern Audit Opinion,(2) Opinion Shopping has not a significant effect on Going Concern Audit Opinion, (3) Disclosure has a significant effect on Going Concern Audit Opinion, and (4) Company’s Financial Condition has a significant effect on Going Concern Audit Opinion.
Keywords: Opinion Shopping, Disclosure, Company’s Financial Condition, Going Concern, Audit Opinion
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