PENGARUH OPINION SHOPPING DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI

Adisti Suryaningtyas Putri Wirawan, . (2025) PENGARUH OPINION SHOPPING DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the influence of opinion shopping and debt default on going concern audit opinions, with the moderating variable of the Covid-19 pandemic. The population in this research comprises transportation and logistics sector companies listed on the Indonesia Stock Exchange during the observation period from 2018 to 2021. The sample was selected using a purposive sampling technique, resulting in 92 samples from 23 companies. This quantitative study used secondary data, with hypothesis testing conducted using a logistic regression model processed through STATA 13 software at a 0,05 (5%) significance level. The findings reveal that opinion shopping and debt default have a positive effect, while the Covid-19 pandemic does not moderate the relationship between opinion shopping and debt default on going concern audit opinions.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112088] [Pembimbing: Eko Yulianto] [Penguji 1: Akhmad Saebani] [Penguji 2: Retna Sari]
Uncontrolled Keywords: Going concern audit opinion, opinion shopping, debt default, and Covid-19 pandemic
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ADISTI SURYANINGTYAS PUTRI WIRAWAN
Date Deposited: 11 Feb 2025 06:55
Last Modified: 11 Feb 2025 06:55
URI: http://repository.upnvj.ac.id/id/eprint/35040

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