Pengaruh Kondisi Keuangan, Disclosure, Opinion Shopping, dan Strategi Menjual Aset terhadap Opini Audit Going Concern
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Husnia, .
Subject
HG Finance
Datestamp
2022-05-25 02:40:38
Abstract :
The Effect of Financial Condition, Disclosure, Opinion Shopping, and Sale of Asset Strategy on Going Concern Audit Opinion This research aims to determine the effect of financial conditions, disclosure, opinion shopping, and sale of asset strategy on going concern audit opinions of listed manufacturing companies in Indonesia Stock Exchange in the period 2016 –2020. The type of this research is quantitative research that uses secondary data based on annual report. A sample of this research consisted of 55 manufacturing companies. Techniques to analyze the data in this study used descriptive statistics, logistic regression, and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) financial condition has a significant negative effect on going concern audit opinion, (2) disclosure has a negative significant effect on going concern audit opinion, (3) opinion shopping has no effect on going concern audit opinion (4) sale of asset has no effect on going concern audit opinion. Keywords: Financial Condition, Disclosure, Opinion Shopping, Sale of Asset Strategy and Going Concern Audit Opinion.
The Effect of Financial Condition, Disclosure, Opinion Shopping, and Sale of Asset Strategy on Going Concern Audit Opinion This research aims to determine the effect of financial conditions, disclosure, opinion shopping, and sale of asset strategy on going concern audit opinions of listed manufacturing companies in Indonesia Stock Exchange in the period 2016 –2020. The type of this research is quantitative research that uses secondary data based on annual report. A sample of this research consisted of 55 manufacturing companies. Techniques to analyze the data in this study used descriptive statistics, logistic regression, and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that (1) financial condition has a significant negative effect on going concern audit opinion, (2) disclosure has a negative significant effect on going concern audit opinion, (3) opinion shopping has no effect on going concern audit opinion (4) sale of asset has no effect on going concern audit opinion. Keywords: Financial Condition, Disclosure, Opinion Shopping, Sale of Asset Strategy and Going Concern Audit Opinion.
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