PENGARUH OPINION SHOPPING DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA

Authors

  • Hanna Elisabeth Universitas Pancasila
  • Khalida Utami Universitas Pancasila
  • Nelyumna Universitas Pancasila

DOI:

https://doi.org/10.65179/jiap.2026.9492

Keywords:

Opinion Shopping, Financial Distress, Opini Audit Going Concern, Regresi Logistik, Perusahaan Properti dan Real Estate

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of opinion shopping and financial
distress on the acceptance of going concern audit opinions in property and real estate companies listed on the
Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, which resulted
in 25 property and real estate companies that met the specified criteria. Hypothesis testing was conducted using
logistic regression techniques with the assistance of SPSS version 27. The results showed that the practice of
opinion shopping had a significant negative effect on the acceptance of going concern audit opinions; meanwhile,
financial distress had no significant effect on the acceptance of going concern audit opinions.

Downloads

Published

2026-03-31

Issue

Vol. 6 No. 1 (2026): Maret

Section

Articles

How to Cite

PENGARUH OPINION SHOPPING DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA. (2026). Jurnal Ilmiah Akuntansi Pancasila (JIAP), 6(1), 45-60. https://doi.org/10.65179/jiap.2026.9492