Determinasi Penerimaan Opini Audit Going Concern Berdasarkan Financial Distress, Kepemilikan Institusional, dan Reputasi Auditor
This study aims to determine the effect of financial distress, institutional ownership, and auditor reputation on going concern audit opinion. In this study, trading, service, and investment companies listed on the Indonesia Stock Exchange for the 2016 - 2020 period are the population. The data samp...
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2021-07-16.
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| 520 | |a This study aims to determine the effect of financial distress, institutional ownership, and auditor reputation on going concern audit opinion. In this study, trading, service, and investment companies listed on the Indonesia Stock Exchange for the 2016 - 2020 period are the population. The data sample selection was determined using purposive sampling method so that 17 trading, service, and investment companies were obtained as research samples. This study uses a quantitative approach, which is measured using logistic regression analysis with SPSS 26 program and a significance level of 5%. The results of this study indicate that financial distress has a significant negative effect on the acceptance of going-concern audit opinions, institutional ownership does not significantly affect the acceptance of going-concern audit opinions, and auditor reputation does not significantly affect the acceptance of going-concern audit opinions. | ||
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