PENGARUH FINANCIAL DISTRESS, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Penulis

DOI:

https://doi.org/10.31000/competitive.v8i2.11299

Kata Kunci:

Financial Distress, Opinion Shopping, Audit Committee, Going Concern Audit Opinion

Abstrak

A going concern audit opinion is an opinion given or issued by an independent auditor if the company is indicated to have doubts about business continuity (going concern). This research aims to examine the influence of financial distress and opinion shopping on the acceptance of going concern audit opinions with the audit committee as a moderating variable. This research is a type of quantitative research with the data used is secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The number of samples taken was 23 companies using the purposive sampling method as a sampling technique. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis using the IBM SPSS 25 application. Based on the results of the analysis, it is concluded financial distress and opinion shopping have a negative effect on the acceptance of going concern audit opinions. The result of the role of the moderating variable is that the audit committee is unable to moderate the influence of financial distress and opinion shopping on the acceptance of going concern audit opinions.

 

Unduhan

Data unduhan tidak tersedia.

Referensi

Abbas, D. S., Ismail, T., Yazid, H., & Taqi, M. (2020). EKSPLORASI OPINI AUDIT GOING-CONCERN (Bukti Empiris Perusahaan Manufaktur Di Indonesia). In Jurnal Ilmu Pendidikan (Vol. 7, Issue 2).

Analia, A. P., & Puspaningsih, A. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going-concern Audit Opinions. Review of Integrative Business and Economics Research, 9(2), 115–127.

Febriyanti, D., & Mujiyati, M. (2021). Pengaruh Opinion Shopping, Pertumbuhan Perusahaan, Likuiditas, Proporsi Komisaris Independen, dan Komite Audit Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Jakarta Islamic Index Tahun 2016-2019). Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif Dan UMKM, 2(1), 1–20.

Izazi, Rizka Indri Arfianti, D. (2019). Pengaruh Debt Default, Financial Distress, Opinion Shopping Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern. Jurnal Akuntansi, 8(1), 1–14.

Izzatullaeli, I., & Triyanto, D. N. (2021). Pengaruh Komite Audit, Ukuran Perusahaan, Audit Tenure dan Reputasi KAP Terhadap Opini Audit Going Concern (Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2019). E-Proceeding of Management, 8(5), 5153–5160.

Melvin, & Nurdinah, D. (2022). Pengaruh Opinion Shopping, Prior Opinion, Debt Default, Terhadap Opini Going Concern yang dimoderasi Komite Audit. Bandung Conference Series: Accountancy, 8(1), 3988–4002.

Nuresa, A., & Hadiprajitno, B. (2013). Pengaruh Efektivitas Komite Audit Terhadap Financia Distress. Diponegoro Journal of Accounting , 2(2), 1–10.

Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156.

Suci, I., & Pamungkas, I. D. (2022). Pengaruh Financial Distress Terhadap Penerimaan Opini Audit Going Concern Dengan Good Corporate Governance Sebagai Variabel Moderasi Studi Pada Sektor Energi Tahun 2014 – 2020. Jurnal Riset Ekonomi Dan Bisnis, 15(1), 47.

Sulistya, A. F., & Sukartha, P. D. Y. (2013). PENGARUH PRIOR OPINION , PERTUMBUHAN DAN MEKANISME CORPORATE GOVERNANCE PADA PEMBERIAN OPINI AUDIT Going Concern. E-Jurnal Akuntansi Universitas Udayana, 1, 17–32.

Tandungan, D., & Mertha, I. M. (2016). Pengaruh Komite Audit, Ukuran Perusahaan, Audit Tenure, dan Reputasi KAP terhadap Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 16(1), 45–71.

Wenny, C. D. (2022). Pengaruh Ukuran KAP , Financial Distress , Dan Opini Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern ( Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 ). 11(2), 295–310.

Widiatami, A. K., Tanzil, N. D., Irawadi, C., & Nurkhin, A. (2020). Audit committee’s role in moderating the effect of financial distress towards going concern audit opinion. International Journal of Financial Research, 11(4), 432–442.

Unduhan

Diterbitkan

2024-07-11

Terbitan

Vol 8 No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

Cara Mengutip

[1]
C. T. Manik, M. Taqi, dan D. Susanto, “PENGARUH FINANCIAL DISTRESS, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI”, COMPETITIVE, vol. 8, no. 2, hlm. 13–25, Jul 2024, doi: 10.31000/competitive.v8i2.11299.