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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Rifqi Aulia Lubis
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Covid-19, Kualitas Auditor, dan Manajemen Laba terhadap Opini Audit: Studi Empiris pada Perusahaan Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia Rifqi Aulia Lubis; Charoline Cheisviyanny
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.650

Abstract

This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this research are all property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used the purposive sampling. Total sample are 176 companies. The statistical method used logistic regression analysis. The result showed that covid-19 and earning management had no significant effect on audit opinion in property and real estate, and auditor quality had a positive effect on audit opinion in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2021.
Co-Authors Charoline Cheisviyanny