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All Journal Jurnal Akuntansi Kompetif
Dwi Mikasari
Universitas Jambi
Economics, Econometrics & Finance

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PENGARUH OPINION SHOPPING, COMPANY GROWTH, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2022-2024 Dwi Mikasari; Enggar Diah Puspa Arum; Rico Wijaya Z
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.2943

Abstract

This study aims to analyze the effect of Opinion Shopping, Company Growth, and Profitability on Going Concern Audit Opinion simultaneously and partially. This research is quantitative research. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling method used was purposive sampling. The sample consisted of 44 companies observed for three years, resulting in a total of 132 observations. The data analysis methods used to test the hypotheses were descriptive statistical analysis and logistic regression analysis using SPSS version 31. The results of this study indicate that Opinion Shopping, Company Growth, and Profitability simultaneously affect Going Concern Audit Opinion. Partially, Opinion Shopping does not affect Going Concern Audit Opinion. Company Growth also does not affect Going Concern Audit Opinion. Meanwhile, Profitability has a negative and significant effect on Going Concern Audit Opinion. These findings indicate that the higher the profitability of a company, the lower the probability of receiving a Going Concern Audit Opinion
Co-Authors Enggar Diah Puspa Arum Rico Wijaya Z