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Rico Wijaya Z
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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 Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Agung nugraha, Dea Agung Rizki Dwi Putra Agus Solikhin, Agus Agustriana, Novia Alfaridzi, Helpan Andi Juhanesa Putra Andi Mirdah Anisa Putri Febriyanti Aprisarado Taurussino Aprizal, Yusuf Zaini Arfah . Argianov Ramadhan Arsyi Zahwa Arum, Enggar D. P. Dedy Setiawan Devi Febriana Dewi Anggraini Dewi Anggraini Diah Restu P Dinantianto, Dicko Dios Nugraha Putra Dwi Arum R Dwi Mikasari Endah Sri Wahyuni Enggar D. P. Arum Enggar Diah Puspa Arum Enggar Diah Puspa Arum EZA, EZA LOVHIA SECTI Fadia Ardhina fadillah, marci Fajar Arief Rachman Fatricia Rofalina Febriana, Devi Ferdy Fachrial Yusuf Fidyah Safitri Fitri astuti, Fitri astuti Fitri Dian Kurniati Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gepsy, Hendi Gowon, Muhammad Hanif, Ikhdan Fatih Hashiinah Naziihah Hendi Gepsy Hernando, Riski Husnul Khatimah Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Irsyad Ramadhan Iskandar Sam Istiqomah Malinda Istiqomah Malinda SB Jamhari Ramdani Mukti Lucky Enggrani Fitri Lutfi Lutfi M Husnil Huluqi Mahfiroh, Maharani Maisyarah, Nyimas Dian Marion Attila, Almudatsir Marissa Rebecca Gabriella Purba Mery Rohaya Sihombing Misni Erwati Moch. Riski E Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa najwa, Khoirun Nela Safelia Nelsi Arisandy nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Netty Herawty Novia Dian Anggraini Novia Dian Anggraini Novialdi . Nur Azizah Nur Hidayat Nur Izzah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurida Isnaeni Nurulhuda, Siti Aisyah Oktaviani, Aisyah Nur Prastio, Ridho Prayoga, Azimas Priyanto, Angga Purba, Marissa Rebecca Gabriella Putra, Dios Nugraha Putri, Fia Anjelia Rahmadani, Ima Ramdhan , M.Rizki Reni Mubaliroh Reni Yustien Ridho Prastio Rio Baviga Riski Hernando Riyadi, Muskhab Eko Robbiah Al`Adawiyah Roihan, Muhammad Roni, Bio Buk RR. Viantika Kusumasari Safitriyanti Safitriyanti Salman Jumaili Sam, Iskandar Satria Pradana Scheilla Aprilia Murnidayanti Septian Heru Prasetyo Sewa, Amelia Sinaga, Jenita Sipatuhar, Elisabhet Siswahyudianto Siswanti, Febi Sonia, Reiny Erica SRI RAHAYU Sri Rahayu sukarda, sukarda Suryadi Susfa Yetti, Susfa Sylvhia Rachanie Teguh Prakoso Thoybah , Nafira Riskan Trisna, Dinda Agung Wahyu MZ, Gandy Waode Maya Anggelya Putri Wiralestari Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yolanda, Ferry Yudi Yudi Yuliusman - Zirda Kurnia Zulfikar, M.