PENGARUH OPINION SHOPPING, AUDIT FEE DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN

Abstract

The aim of this research is to analyze and obtain empirical evidence regarding the tendency for opinion shopping, audit fees, and financial distress to influence the acceptance of going concern audit opinions. The study utilizes companies listed in the real estate sector of the Indonesia Stock Exchange and S&P Capital IQ consecutively during the period from 2018 to 2022 as the research object. The research sample, comprised of 55 real estate sector companies, was determined through purposive sampling, resulting in a total of 275 research data over the five-year study period. The research data to be tested are derived from secondary data obtained from audited financial reports of the companies. The data will then be processed using the STATA version 17 data processing application. Hypothesis testing will be conducted using logistic regression analysis model due to the dependent variable being a dummy variable. The research results show that opinion shopping and audit fees do not show a tendency to accept going concern audit opinions, but financial distress tends to increase acceptance of going concern audit opinions.