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PENGARUH REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS DILAKUKAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

Main Authors: Bartinius, Putri Pelecia, Purwasih, Desy
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
: KAP reputation
previous year's audit opinion
going concern audit opinion
financial distress
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/30
https://jurnal.publikacitramedia.com/index.php/jna/article/view/30/41
ctrlnum article-30
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS DILAKUKAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)</title><creator>Bartinius, Putri Pelecia</creator><creator>Purwasih, Desy</creator><subject lang="en-US">: KAP reputation</subject><subject lang="en-US">previous year's audit opinion</subject><subject lang="en-US">going concern audit opinion</subject><subject lang="en-US">financial distress</subject><description lang="en-US">This study aims to analyze and provide empirical evidence of the influence of KAP reputation and previous year's audit opinion on going concern audit opinion with financial distress as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this research are property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 34 companies with observations for 5 years, a total of 170 research samples were obtained. The data analysis technique used is logistic regression using E-views version 9 software. Based on the results of the analysis, it is known that the KAP's reputation and the previous year's audit opinion simultaneously influence the going concern audit opinion. Partially, KAP's reputation has no effect on going concern audit opinion, while the previous year's audit opinion has an effect on going concern audit opinion. The results of logistic regression analysis (MRA) show that financial distress cannot moderate KAP reputation and the previous year's audit opinion on going concern audit opinion.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/30</identifier><identifier>10.62237/jna.v1i2.30</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 310-323</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/30/41</relation><rights lang="en-US">Copyright (c) 2024 Putri Pelecia Bartinius, Desy Purwasih</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-30</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Bartinius, Putri Pelecia
Purwasih, Desy
title PENGARUH REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS DILAKUKAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)
publisher Publika Citra Media
publishDate 2024
topic : KAP reputation
previous year's audit opinion
going concern audit opinion
financial distress
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/30
https://jurnal.publikacitramedia.com/index.php/jna/article/view/30/41
contents This study aims to analyze and provide empirical evidence of the influence of KAP reputation and previous year's audit opinion on going concern audit opinion with financial distress as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this research are property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 34 companies with observations for 5 years, a total of 170 research samples were obtained. The data analysis technique used is logistic regression using E-views version 9 software. Based on the results of the analysis, it is known that the KAP's reputation and the previous year's audit opinion simultaneously influence the going concern audit opinion. Partially, KAP's reputation has no effect on going concern audit opinion, while the previous year's audit opinion has an effect on going concern audit opinion. The results of logistic regression analysis (MRA) show that financial distress cannot moderate KAP reputation and the previous year's audit opinion on going concern audit opinion.
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collection Jurnal Nusa Akuntansi
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subject_area AKUNTANSI
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province BANTEN
repoId IOS19891
first_indexed 2024-06-13T03:55:51Z
last_indexed 2024-06-13T09:24:50Z
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