PENGARUH OPINION SHOPPING, REPUTASI KAP DAN AUDIT LAG TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Indah Almeiyessy; Herawati Herawati; Yeasy Darmayanti

PENGARUH OPINION SHOPPING, REPUTASI KAP DAN AUDIT LAG TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Authors

Indah Almeiyessy
Herawati Herawati
Yeasy Darmayanti

Abstract

This research is aimed to analyze how to opinion shopping, reputation of public accounting firm and audit lag affect receive a going concern opinion. The sample is qualified 21 companies out of 141 manufacturing companies listed at Indonesia Stock Exchange in 2011-2014. Logistic regression is used to examine the hypothesis. The results indicate that reputation of public accounting firm and audit lag are significantly effect on going concern audit opinion. On the other hand opinion shopping does not have effect on going concern audit opinion.

Keywords: Opinion shopping, Reputation of public accounting firm, Audit lag and Going concern audit opinion