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Journal : IIJSE

The Effect of Opinion Shopping, Company Size, and Financial Performance on Going Concern Audit Opinion in Banking Companies Listed on the Indonesia Stock Exchange (Empirical Study on Banking Companies Listed on the IDX Period 2021-2023) Siska, Siska; Kurnianingsih, Retno
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8232

Abstract

This research investigates the impact of opinion shopping, firm size, and financial performance on the issuance of going concern audit opinions. A quantitative method is employed, utilizing secondary data derived from annual financial reports published on the official website of the Indonesia Stock Exchange. The study population comprises all banking institutions listed on the Indonesia Stock Exchange between 2021 and 2023, totaling 45 companies. The sample was selected using a purposive sampling technique, resulting in 99 company observations included in the analysis. The data were analyzed using logistic regression, with statistical processing conducted through SPSS (Statistical Product and Service Solutions) version 22. The findings indicate that opinion shopping, firm size, and financial performance have a negative effect on the likelihood of receiving a going concern audit opinion.
Co-Authors . Armenia . Ria Wulandari Abdullah Chik, Norlaila Abdullah Chik Abeng, Andi Tenri Ade Andri Hendriadi Ade Saptomo Aditiya, Rizky Aftaviani, Yosa Agus Wartiningsih Agusti Handoko Ahmad Ali Rahmatullah Alamsyar, Al alfaizu, faqih Ali Ridha, Azhari Almawati Situmorang, Almawati Amandha Asri Sirait Ambarwati, Niken Putri Aminuyati Amiruddin Amiruddin Amrizal Amrizal Analiatus Shofiyah Ananta Wijaya Andri Hendriadi, Ade Andria Catri Tamsin Angga Bayu Budiyanto Anny Sovia Antje Tuasela Anur Anur Anwar, Syahferi Aotari, Wanti Apriade Voutama Ari Andayani Ari Widayanti arif nur rohman Arifin H Aringka, Yanche Arisman Arisman Armilia Riza Astaria, Wike Astarina, Wike Awwaliyah, Robi'atul Bakri, Zamhar Balqis Nurmauli Damanik Bambang Genjik Sumartono Bariroh, Tahyatul Bima Aulia Fikri Bunga Adri Elisa, Aulia Candra, Meina Chairil Effendy Chandra, Ady Christoporus, Christoporus Cresidanto, Brian Cut Roza Asminanda Damayanti, Ivo Delvia Wulandari Diah Permanasari, Etin dian mega putri, dian mega Dian Sepiati Diantoro, Yuswandi Dodi Rasyidin Dwitiyanti Dwitiyanti Dyra Delfira Edduar Hendri, Edduar Efendi, Kriana Eka Saputra L S, M Yogi Ekawati, Nur Elly Wardani, Elly Emmy Ramadhani Erita, Zahara Evani, Saphira Fajri, Ika Nur Fajri, Ika Nur Fatmawati, Sofia Fauzia, Desma Febby Fitri Yolanda Gani, Aulia Gani Gianovanza, Reren Gunardi , Wani Devita Habibie, Zulqoidi R. 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