Unbelievable Audit Opinion Shopping

Variabel kualitas audit opinion shopping dan opini going concern tahun sebelumnya tidak berpengaruh terhadap penerimaan opini going concern.

Audit opinion shopping. Reputation And Previous Years Audit Opinion Against Going Concern Audit Opinion Empirical Study on Property Real Estate and Construction Companies Listed on Indonesia Stock Exchange in the 2012-2016 Period This study aimed to examine the effect of opinion shopping disclosure public accounting firms reputation and previous years. Berdasarkan latar belakang permasalahan di atas maka judul yang diangkat dalam penelitian ini adalah Pengaruh Opinion Shopping Disclosure dan Reputasi KAP Pada Opini Audit Going Concern Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2011-2015. Or received an unqualified audit opinion from the auditors.

Menurut Chen 2005 dalam Xie 2010 menjelaskan selain mengganti auditor opinion shopping dapat dilakukan dengan membeli opini auditor. Instead opinion shopping involves finding an auditor who supports a proposed accounting method that will help an organization achieve its. This research have a purpose to test the effect of Audit Quality opinion shopping debt default company growth and company financial condition to going concern audit opinion acceptance.

The legality of this practice can be complex. PENGARUH KUALITAS AUDIT OPINION SHOPPING DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN Siti Istiana E-Mail. Audit firms and offices that more frequently accept opinion-shopping clients tend to exhibit poorer audit quality not only for switching opinion-shoppers but for other clients An estimated 57 of the studied companies shopped opinions among which only 16 received going concern opinions GCOs compared with 28 among non-opinion-shoppers.

Opinion audit going concern sisanya 457 atau 457 dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian. It could be considered a questionable accounting activity that might be illegal under certain regulations. The purpose of the study is to determine the impact of audit tenure growths company opinion shopping and prior years opinion on receiving a going concern audit opinion.

Berdasarkan hasil penelitian solvabilitas dapat dijadikan sebagai bahan pertimbangan auditor dalam memberikan opini going concern. Pengaruh Opinion Shopping Audit Tenure terhadap OpinoFitria N Dewi SPA Fadjar H 115 PENGARUH OPINION SHOPPING DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fitria Nurhayati 1 Dewi Saptantinah Puji Astuti 2 Fadjar Harimurti 3 1 2 3 Progam Studi Akuntansi Fakultas Ekonomi. Perusahaan yang berhasil dalam opinion shopping melakukan pergantian auditor dengan harapan mendapat unqualified opinion dari auditor baru.

Abstract- Opinion shopping can adversely affect the independence of auditors. If companies can come up with a legitimate reason to dismiss. By making the change of auditors as a proxy in the practice of opinion shopping look of a previous study conducted by lennox 2000.