Image of Pengaruh Opinion Shopping Dan Debt Default Terhadap Penerimaan Opini Audit Modifikasi Tentang Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)
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Pengaruh Opinion Shopping Dan Debt Default Terhadap Penerimaan Opini Audit Modifikasi Tentang Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)

ABSTRACT
Modified audit opinion on going concern is an opinion issued by auditors to ensure whether the company can maintain its business continuity. This study aims to examine the effect of opinion shopping and debt default on the acceptance of modified audit opinion on going concern with company size as a moderating variable. The population in this study were all manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The research sample was selected using the purposive sampling method, with a total of 63 companies as research objects. Data were obtained through data from the official website of the Indonesia Stock Exchange and other related websites. The data analysis method used was logistic regression using SPSS version 27 software. The results of the study showed that debt default had an effect on the acceptance of modified audit opinion on going concern. While opinion shopping did not have an effect on the acceptance of modified audit opinion on going concern. Company size was able to moderate the effect of debt default on the acceptance of modified audit opinion on going concern. While company size was unable to moderate the effect of opinion shopping on the acceptance of modified audit opinion on going concern.
Keywords: Opinion Shopping, Debt Default, Company Size, and Modified Audit Opinion on Going Concern

Ketersediaan
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Perpustakaan Universitas Riau 2102134467
2102134467
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Informasi Detail
Judul Seri
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No. Panggil
2102134467
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102134467
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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