Pengaruh Debt default, Kualitas Audit, dan Intensitas Opinion shopping terhadap Opini Audit Going concern (Studi Empiris pada Perusahaan Sektor Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2025)

Yasmin Mutiara Zahara (Universitas Pamulang)
Khuzaeni Khuzaeni (Universitas Pamulang)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 1 (2026): Juli - September

This study aims to analyze the effects of Debt default, audit quality, and the intensity of opinion shopping on going-concern audit opinions for companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2025. The method used is a quantitative approach utilizing secondary data extracted from the companies’ annual reports. The sampling technique applied was purposive sampling, which yielded a sample of 31 companies with a total of 186 observations. The analysis method used was logistic regression using the Eviews 13 software. The findings indicate that, individually, Debt default has no effect on the going concern audit opinion, audit quality has no effect on the going concern audit opinion, while the intensity of opinion shopping does have an effect on the going concern audit opinion. Simultaneously, Debt default, audit quality, and the intensity of opinion shopping collectively influence the going concern audit opinion.