THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION

Jurnal Akuntansi dan Auditing Pub Date : 2020-12-17 DOI:10.14710/JAA.16.2.89-104

Rizqah Hanie Pratiwi

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Abstract

This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion. Data were obtained from audited financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 26 companies during the period 2016-2018 with the total final sample being 78 samples. The sampling method is the purposive sampling method. The type of data used entirely is in the form of quantitative secondary data. This study uses a logistic regression analysis method. The result of this study indicate that leverage has a significant positive effect on going concern audit opinion, audit lag does not have a significant and negative effect on going concern audit opinion, opinion shopping does not have a significant and positive effect on going concern audit opinion, and profitability does not have a significant and negative effect on going concern audit opinion.

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审计滞后、意见购买、杠杆作用和盈利能力对持续经营审计意见的影响

本研究旨在确定审计滞后、意见购买、杠杆和盈利能力对持续经营审计意见的影响。本研究使用的自变量为审计滞后、意见购物、杠杆和盈利能力。本研究使用的因变量为持续经营审计意见。数据来自于在印尼证券交易所上市的制造业公司经审计的财务报表和年度报告。使用的样本是2016-2018年期间的26家公司，最终样本总数为78个样本。抽样方法是有目的的抽样方法。所使用的数据类型完全是定量的二手数据。本研究采用logistic回归分析方法。本研究结果表明，杠杆对持续经营审计意见有显著的正向影响，审计滞后对持续经营审计意见没有显著的负向影响，意见购买对持续经营审计意见没有显著的正向影响，盈利能力对持续经营审计意见没有显著的负向影响。

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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Jurnal Akuntansi dan Auditing

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审稿时长

10 weeks