Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Alifah Rahmah Fitri
Universitas Brawijaya
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MENGEKSPLORASI PENGARUH PRIOR OPINION DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI Alifah Rahmah Fitri; Akie Rusaktiva Rustam
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3125

Abstract

This study aims to empirically examine the effect of prior opinion and opinion shopping on a going concern audit opinion with financial distress as a moderation variable. The population includes transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, from which the samples of 78 companies are selected through purposive sampling and analyzed by logistic regression analysis. The study results exhibit that prior opinion has a positive and significant effect on a going concern audit opinion. In contrast, opinion shopping does not significantly affect a going concern audit opinion. Financial distress does not moderate the effect of prior opinion and opinion shopping on a going concern audit opinion.
Co-Authors Akie Rusaktiva Rustam