Pengaruh Auditor Client Tenure, Opinion Shopping, dan Audit Report Lag Terhadap Penerimaan Opini Audit Going Concern
Abstract
This research aims to determine the influence of auditor client tenure, opinion shopping and audit report lag on the acceptance of going concern audit opinions. Sampling in this study used a purposive sampling technique. The data processed is secondary data obtained from published audited financial reports taken from the Indonesia Stock Exchange (BEI) database for 2019 to 2022 which includes independent auditor reports and company financial reports and was obtained from 104 companies for a period of 4 years, namely in 2019 to 2022 with a total of 416 samples that have met the criteria. The analysis method used is logistic regression analysis with SPSS 26. The results of the research show that auditor client tenure has no effect on going concern audit opinion, opinion shopping has no effect on going concern audit opinion, and audit report lag has no effect on going concern audit opinion in the company which is listed on the Indonesian Stock Exchange (BEI).
Keywords: auditor client tenure, opinion shopping, audit report lag, going concern audit opinion
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