PENGARUH OPINION SHOPPING, GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Abstrak

This study aims to analyze the effect of opinion shopping, good corporate governance, auditor reputation, and previous year's audit opinion on going concern audit opinion on real estate and property companies listed on the Indonesia Stock Exchange (IDX). Good corporate governance used is independent commissioner, audit committee, and institutional ownership. The research sample used was 180 real estate and property companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2019 period. The sampling method used was purposive sampling method. The analysis used in this research is descriptive statistical analysis and logistic regression analysis which is processed using the Statistical Package for Social Science (SPSS) Version 20 program. The results show that the variable opinion shopping and independent commissioners have an effect on going concern audit opinion, while the audit committee variable. , institutional ownership, auditor reputation, and previous year's audit opinion have no effect on going concern audit opinion.