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 (Fakultas Ekonomi, Universitas Negeri Padang)
Charoline Cheisviyanny (Fakultas Ekonomi, Universitas Negeri Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)

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.