The Effect of Company Size and Financial Distress on Going Concern Audit Opinions with Opinion Shopping as Moderation Variables
Abstract
This study aims to examine the effect of company size and financial distress on going concern audit opinions with opinion shopping as moderation variables. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2016 to 2018. The sample was obtained using a purposive random sampling method. Data analysis uses logistic regression and different absolute values. The results showed that company size and financial distress affected going concern audit opinions, opinion shopping did not affect company size on going concern audit opinions and opinion shopping affected financial distress on going concern audit opinions.
Keywords
company size, financial distress, going concern audit opinions, opinion shopping.
Full Text:
PDFDOI: http://dx.doi.org/10.22441/jimb.v7i1.10660
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Jurnal Ilmiah Manajemen dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Jurnal Ilmiah Manajemen dan Bisnis
Fakultas Ekonomi dan Bisnis Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta 11650
Tlp./Fax: +62215871335
ISSN: 2460-8424
E-ISSN: 2655-7274
http://publikasi.mercubuana.ac.id/index.php/jimb
This journal is indexed by:
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.