Pengaruh Covid-19, Kualitas Auditor, dan Manajemen Laba terhadap Opini Audit: Studi Empiris pada Perusahaan Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia

Rifqi Aulia Lubis, Charoline Cheisviyanny
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Abstract

This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this research are all property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used the purposive sampling. Total sample are 176 companies. The statistical method used logistic regression analysis. The result showed that covid-19 and earning management had no significant effect on audit opinion in property and real estate, and auditor quality had a positive effect on audit opinion in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Covid-19、审计师和收益管理对审计意见的影响:在印尼证券交易所注册的房地产行业的实证研究
本研究旨在检验covid-19、审计师素质和盈余管理对审计意见的影响。本研究中的人口都是2018-2021年在印度尼西亚证券交易所上市的房地产和房地产行业公司。抽样技术采用目的性抽样。样本总数为176家公司。统计方法采用logistic回归分析。结果显示,2018-2021年印尼证券交易所上市的房地产和房地产行业公司中,covid-19和盈余管理对审计意见没有显著影响,审计师质量对审计意见有积极影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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