FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN
Keywords:
Going Concern Opinion, Audit Tenure, Opinion Shopping, Audit Delay, Financial DistressAbstract
Investors assess the success of a company can be seen in the audit opinion given by the auditor to the company's financial statements. This study aims to prove and analyze the factors that influence going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. By using purposive sampling method, obtained a sample of 63 manufacturing companies listed on the IDX in 2016-2020. Hypothesis testing was done by binary logistic regression analysis using SPSS software. The results showed that audit tenure and opinion shopping had no significant effect on going-concern audit opinion, while audit delay and financial distress had a significant effect on going-concern audit opinion on manufacturing companies on the Indonesia Stock Exchange.References
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Published
2022-03-15
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Executive Summary
