PENGARUH OPINION SHOPPING, COMPANY GROWTH, DAN FINANCIAL DISTRESS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN

Abstract

This research aimed to analyze the effect of opinion shopping, financial distress, and company growth on the audit opinion of going concerned with the firm size as the moderating variable. Furthermore, the acceptance of a going concern audit opinion is due to doubts by the auditor regarding the company's survival in the future. The research was descriptive-quantitative. The data was secondary. Moreover, the population was State Owned Enterprises (BUMN) during 2020 2022 consisting of 24 companies. The data collection technique used purposive sampling for 3 years. In total, there were 72 data samples. Additionally, the data analysis technique used logistic regression. The result concluded that financial distress had a positive effect on the audit opinion of going concern which indicates that of the three factors, only financial distress is proven to be used by auditors as a consideration in providing a going concern audit opinion to a company while the other two factors are not proven to be used by independent auditors as a consideration in providing a going concern audit opinion to a company.