{"title":"审计质量和意见选购对接受持续经营审计意见的影响（对2017-2020年期间在印度尼西亚证券交易所（IDX）上市的制造业公司的实证研究）","authors":"Anisa Eka Safitri, Rina Asmeri, Meri yani","doi":"10.31933/epja.v2i2.1059","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions.","PeriodicalId":474993,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"55 34","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020)\",\"authors\":\"Anisa Eka Safitri, Rina Asmeri, Meri yani\",\"doi\":\"10.31933/epja.v2i2.1059\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions.\",\"PeriodicalId\":474993,\"journal\":{\"name\":\"EKASAKTI PARESO JURNAL AKUNTANSI\",\"volume\":\"55 34\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EKASAKTI PARESO JURNAL AKUNTANSI\",\"FirstCategoryId\":\"0\",\"ListUrlMain\":\"https://doi.org/10.31933/epja.v2i2.1059\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EKASAKTI PARESO JURNAL AKUNTANSI","FirstCategoryId":"0","ListUrlMain":"https://doi.org/10.31933/epja.v2i2.1059","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在考察 2017-2020 年期间在印度尼西亚证券交易所（IDX）上市的制造业公司的审计质量和意见购物对接受持续经营审计意见的影响。研究样本由 15 家公司组成。采用的方法是目的性抽样，观察对象数量为 2017-2020 年期间在 IDX 上市的 193 家制造业公司。年报数据通过国际证交所档案（IDX）获得。本研究采用的分析方法是逻辑统计法，使用的软件是 SPSS Version 21 for windows。研究结果表明，审计质量和意见购物对接受持续经营审计意见没有部分影响。综合测试（f 检验）结果表明，审计质量和征求意见同时影响对持续经营审计意见的接受程度。
Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020)
This study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions.
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