Pengaruh Reputasi Auditor, Audit Client Tenure dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern
Abstract
The study was conducted to examine the effect of auditor reputation, audit client tenure and opinion shopping on going concern audit opinion acceptance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 observation year. The sample used is 690 companies that use purposive sampling technique in selecting the use of the sample. The statistical method used is logistic regression analysis with the results obtained that the auditor's reputation has a significant negative effect on the acceptance of going concern audit opinions while audit client tenure and opinion shopping have no significant positive effect on the acceptance of going concern audit opinions in manufacturing companies in 2017-2021 observations.
References
Akbar, R., & Ridwan, R. (2019). Pengaruh Kondisi Keuangan Perusahaan, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Reputasi Kap Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 286–303. https://doi.org/10.24815/jimeka.v4i2.12239
Amal Tsalis Auladi, I. D. (2019). Artikel ini tersedia di website : http://ejournal.umm.ac.i d/index.php/jaa. 2(2), 93–103.
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. https://www.proquest.com/openview/6f60b94fadcb152d3d8a6fadc7855dd5/1?pq- origsite=gscholar&cbl=2032316
Annisa, N. (2013). Pengaruh Reputasi Auditor, Disclosure, Ukuran Perusahaan dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). 132(1), 166–176.
Ardi, frans guntara, Saputra, I., & Mulyani, sushi dwi. (2019). PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN. IV(2), 2–8.
Arsih, L., & Anisykurlillah, I. (2015). Pengaruh Opini Going Concern, Ukuran Kap Dan Profitabilitas Terhadap Auditor Switching. Accounting Analysis Journal, 4(3), 1–10. http://journal.unnes.ac.id/sju/index.php/aaj
Averio, T. (2020). The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia. Asian Journal of Accounting Research, 6(2), 152–164. https://doi.org/10.1108/AJAR-09-2020-0078
Chrisman, J. J. (2019). Stewardship Theory: Realism, Relevance, and Family Firm Governance. Entrepreneurship: Theory and Practice, 43(6), 1051–1066. https://doi.org/10.1177/1042258719838472
Dewayanto, T. (2011). Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern terhadap di Bursa Efek indonesia. Fokus Ekonom, 6(1), 81–104.
Fini, N. R., & Siska. (2015). Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping dan Kondsisi Keuangan terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Yang Terdaftar Pada Index Syariah BEI Periode 2011-2013. Jurnal Ekonomi, 26(1), 21–32.
Gani Damanhuri, A., & Dwiana Putra, I. M. P. (2020). Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberian Opini Going Concern. E-Jurnal Akuntansi, 30(9), 2392. https://doi.org/10.24843/eja.2020.v30.i09.p17
Hapsoro, D., & Santoso, T. R. (2018). International Journal of Economics and Financial Issues Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor’s Reputation on Giving Going Concern Opinion? International Journal of Economics and Financial Issues, 8(1), 143–152. http:www.econjournals.com
HARDI, Hardi; WIGUNA, M., HARIYANI, E., & PUTRA, A. A. (2020). Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176. https://doi.org/10.13106/jafeb.2020.vol7.no11.169
Hartono, & Junaidi. (2010). NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION. 25(3), 369–378.
IAPI. (2013). SA 570.pdf (pp. 1–16).
Imran, H., Habbe, A. H., & Ferdiansah, M. I. (2015). The role of information technology as moderating variable and internal control effectiveness as intervening variable in the relationship between human resource competency and internal auditor service quality on quality of report. Conference: Asia-Pacific Management Accounting Association (APMAA), January 2016, 1–50.
Kwarto, F. (2017). Pengaruh Opinion Shopping Dan Pengalaman Auditorterhadap Penerimaan Opini Audit Going Concern Dalam Sisi Pandang Perusahaan Auditan. Jurnal Akuntansi, 19(3), 311. https://doi.org/10.24912/ja.v19i3.82
Letisya, I. (2018). ANALISIS PENGARUH DEBT DEFAULT , DISCLOSURE , DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Musamus Accounting Journal ( MAJ ), Vol 1 , No 1 Musamus Accounting Journal ( MAJ ), Vol 1 , No 1. Musamus Accounting Journal (MAJ), 1(1).
Mahmood, A., & Molnár, E. (2021). Proposing stewardship theory as an alternate to explain the relationship between CSR and employees’ pro-environmental behavior. Sustainability (Switzerland), 13(15). https://doi.org/10.3390/su13158558
Nurmala, P., Thu Trang, N., & Meisnawati. (2020). Auditor Client Tenure, Company Growth, Auditor Reputation, Leverage, and Opinion Audit Going Concern: Empirical Evidence From Indonesian Manufacturing Companies. Economics and Accounting Journal, 3(3), 172–184. http://openjournal.unpam.ac.id/index.php/EAJhttp://openjournal.unpam.ac.id/index.php/EA J
Pastoriza, D., & Montreal, H. E. C. (2008). This Working Paper was prepared for : 1 st IESE Conference on “ HUMANIZING THE FIRM AND THE MANAGEMENT PROFESSION ” When Agents Become Stewards : Introducing Learning in the Stewardship Theory Abstract : Stewardship Theory , developed by Donaldson and Dav. Business, 1–17. file:///C:/Users/User/Downloads/SSRN-id1295320.pdf
Putra, W. M., & Purnamawati, R. (2021). The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 199–208. https://doi.org/10.2991/aer.k.210121.027
Rahmawati, A., & Gatot Soeherman, A. D. (2020). Pengaruh Prospek Keuangan Dan Audit Tenure Terhadap Penerbitan Opini Audit Going Concern. Jurnal Riset Akuntansi Aksioma, 19(1), 46–68. https://doi.org/10.29303/aksioma.v19i1.87
Ramadhan, A. P., & Sumardjo, M. (2021). Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion. European Journal of Business and Management Research, 6(2), 140–145. https://doi.org/10.24018/ejbmr.2021.6.2.817
Ribkha, L., & dkk. (2021). Apakah Opinion Shopping, Reputasi Kap, Audit Tenure Dan Kondisi Keuangan Mempengaruhi Opini Audit Going Concern? JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01), 1–10. https://doi.org/10.34204/jiafe.v7i1.2928
Saputra, E., & Kustina, K. T. (2018). Analisis Pengaruh Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping Dan Disclosure, Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 1–10. http://dx.doi.org/10.22225/kr.10.1.712.51-62
Sengaji, C. L. D., & Zulfikar. (2018). Analisis Opini Audit Going Concern pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2013-2016. Jurnal Akuntansi, 1, 1–16.
Shulhiyyah, & dkk. (2019). Pengaruh Kondisi Keuangan, Reputasi Auditor, Audit Tenure, Dan Opini Audit Tahun Sebelumnya Pada Peungngkapan Opini Audit Going Concern ( Studi Terhadap Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017). E-Jra, 08(03), 29– 43.
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. https://doi.org/10.1108/AJAR-05-2019-0038
Sinurat, F. K. (2015). TERPUJI ANALISIS PENGARUH LIKUIDITAS , UKURAN PERUSAHAAN , DAN REPUTASI AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Studi Empiris pada Perusahaan Manufaktur di Bursa Efek PERUSAHAAN , DAN REPUTASI AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCER.
Siregar, H. (2016). profit oriented). 1–55.
Suksesi, ghea windhy; lastanti, H. S. (2016). PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITASTERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN. 2016.
Wahasusmiah, Indriani, P., & Pratama, M. I. P. (2019). Determinan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya dalam periode waktu entitas mengalami kondisi yang berlawanan dengan asumsi kelangsungan usaha , maka entitas kegaga. Mbia, 18(2), 52–69.
Wiguna, M., & Hariyani, E. (2021). Opini Audit Going Concern pada Perusahaan Manufaktur di Indonesia. 14(1), 123–132.
.png)
.png)
