Rahma Dita, Faiza (2020) OPINION SHOPPING SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS, AUDIT CLIENT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN. Other thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure and auditor’s reputation on going concern audit opinion. Research using quantitative methods with correlational approach. The subjects of this study are infrastructure, utilities and transportation companies listed on the Indonessia Stock Exchange (IDX) for the 2014-2018 period. The number of samples used was 95 samples from infrastructure, utilities and transportation companies in the 2014-2018 period obtained from the Indonesia Stock Ecchange (IDX) website. The analytical method used is Partial Least Square (PLS) with the help op SmartPLS 3.0 software. The results of this study indicate that: (1) Financial distress has a significantly influence on going concern audit opininon, meaning that companies experiencing difficulty in the flow of funds have a greater chance of receiving going concern audit opinion. (2) Audit client tenure has no significantly influence on going concern audit opinion, meaning that long-term and short-time engagement cannot influence auditor independence to express going concern audit opinion. (3) Auditor’s reputation has no significantly influence on going concern audit opinion, meaning that all auditors from bigfour and non-bigfour affiliated KAP’s will maintain their good name and the KAP where the auditor works in expressing going concern audit opinion. (4) Opinion shopping weakens the influence of financial distress on going concern audit opinion, meaning opinion shopping is not able to help companies that are indicated financial distress in avoiding going concern audit opinion. (5) Opinion shopping does not moderate the influence of Audit client tenure on going concern audit opininion, meaning that a company thet engages in long-term engagement with the auditor and then does opinion shopping is unable to avoid going concern audit opinion. (6) Opinion shopping does not moderate the influence of auditor’s reputation on going concern audit opinion, meaning that opinion shopping activities conducted by the company do not reduce the independence of bigfour and non-bigfour affiliated auditors to maintain their reputation in expressing going concern audit opinion. Keywords : Opinion Shopping, Financial Distress, Audit Client Tenure, Auditor’s Reputation, Going Concern Audit Opinion.
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 16 Feb 2021 10:53 | ||||||||
| Last Modified: | 16 Feb 2021 10:53 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1001 |
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