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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Studi Akuntansi dan Keuangan Indonesia (SAKI) Widya Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Multidisiplin West Science Basic and Applied Accounting Research Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Putu Prima Wulandari
Accounting Department, Faculty Of Economics And Business, Brawijaya University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Financial Distress, Audit Specialization, Opinion Shopping, and Prior Opinion on Going Concern Audit Opinion Hidayati, Afifah Noor; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): TIARA In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This quantitative study aims to determine the influence of financial distress, audit specialization, opinion shopping, and prior opinion on going concern audit opinion. Using a purposive sampling method, 85 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period were selected as the sample. The results of logistic regression analysis show that only opinion shopping affects the likelihood of receiving a going concern audit opinion. In contrast, financial distress, audit specialization, and prior opinion have no significant effect. This study supports agency theory, which posits that auditors act as independent parties in bridging the information asymmetry between management (the agent) and company owners (the principal).
Co-Authors Aisyah Nabila Anita Wijayanti Aulia Fuad Rahman Depari, Cynthia Veronika Dewi, Ayu Aryista Dita Meilana Sari Faizal Agung Rahmadani Gilbert Claus Gravihospito, Khansa Rafi Gugus Irianto Gunawan, Raynaldi Hasnah, Alfilailatul Hidayati, Afifah Noor irmasari, Mitha Nur Iskandar Saputra, Renaldi Jayanti Dwi Erlina Kevin Ray Kholilah Listiyono, Cynthia Allena Made Sudarma made sudarma Made Tara Damayanti Mohamad Khoiru Rusydi Muhammad Alifka Akmal Nugraha, Geonardo Primaditya Nurlistantyo, Dividya Nurlita Novianti Pramananta, Gede Adis Purnama, Jocelyn Ardelia Rafif, Garindhaka Ray, Kevin Rifki Fata Ladid Roy, Jarry Sari Atmini Sinaga, Veronica Maghdalena Steffi Lituhayu Van Tama Tarigan, Josua Harapenta Wibowo, Imtitsal Hibatulloh Yuki Firmanto