Pengaruh Opinion Shopping dan Disclosure terhadap Opini Audit Going Concern Dimoderasi Prior Opinion
DOI:
https://doi.org/10.23887/jimat.v12i3.34849Keywords:
Opinion Shopping, Disclosure, Prior Opinion, Opini Audit Going ConcernAbstract
This research goal is to prove the effect of opinion shopping and disclosure on the going concern opinion with prior opinion as moderating variable. The population of this research is companies in sector finance that listed in BEI. The sample is selected with purposive sampling technique of 100 companies. The analysis technique used is SEM based on Partial Least Square (PLS) with SmartPLS 3.0 software. Based on the results, this reasearch found that there is effect of opinion shopping on going concern audit opinion, but there is no effect of disclosure on going concern audit opinion. The next result is there is moderating effect of prior opinion on the effect of opinion shopping on the going concern audit opinion, but there is no moderating effect of prior opinion on the effect of disclosure on the going concern audit opinion.
References
Benny, I. M. P., & Dwirandra, A. A. N. B. (2016). Kemampuan Opini Audit Tahun Sebelumnya Memoderasi Pengaruh Profitabilitas, Leverage, Likuiditas pada Opini Audit Going Concern. E-Jurnal Akuntansi Universitas Udayana, 14(2), 835–861.
Choi, J. H., Chung, H., Sonu, C., & Zang, Y. (2014). The Effect of Auditor Change Driven by Opinion Shopping on Audit Fees and Audit Quality. Accounting Institute Conference .
Dinar. (2020). Penyertaan Modal Bank Banten Rp131 Miliar Hangus. Radar Banten. https://www.radarbanten.co.id/penyertaan-modal-bank-banten-rp131-miliar-hangus/
Fahmi, N. (2015). Pengaruh Audit Tenure, Opini Audit Tahun Sebelumnya, dan Disclosure terhadap Opini Audit Going Concern. Akuntabilitas, 8(3), 162–170.
Gallizo, J. L., & Saladrigues, R. (2016). An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange. Intangible Capital, 12(1), 1–16.
Ghozali, H. I. (2015). Partial Least Squares : Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit Universitas Diponegoro.
Hardi, Wiguna, M., Hariyani, E., & Putra, A. A. (2020). Opinion Shopping, PriorOpinion, Audit Quality, Financial Condition, and Going Concern Opinion. The Journal of Asian Finance, Economics and Business, 7(11), 169–176.
Hati, I. P., & Rosini, I. (2017). Pengaruh Opini Audit Tahun Sebelumnya dan Kondisi Keuangan terhadap Opini Audit Going Concern. Journal of Applied Accounting and Taxation, 2(2), 123–133.
Hossain, M., Raghunandan, K., & Rama, D. V. (2020). Abnormal disclosure tone and going concern modified audit reports. Journal of Accounting and Public Policy, 39(4), 106764.
Irjibiayuni, F. D., & Mudjiyanti, R. (2016). Analisis Pengaruh Reputasi KAP, Disclosure, Ukuran Perusahaan dan Likuiditas terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-2014. Kompartemen, XIV(1), 58–74.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Kusumayanti, N. P. E., & Widhiyani, N. L. S. (2017). Pengaruh Opinion Shopping, Disclosure Dan Reputasi Kap Pada Opini Audit Going Concern. E-Jurnal Akuntansi, 18(3), 2290–2317.
Lembaga Penjamin Simpanan. (2020). Lembaga Penjamin Simpanan - Bank Yang Dilikuidasi. https://www.lps.go.id/bank-yang-dilikuidasi/-/journal_content/56/10157/12612
Lennox, C. (2000a). Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics, 29(3), 321–337.
Lennox, C. (2000b). Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping. SSRN Electronic Journal, 1–26.
Milliken, F. J. (1987). Three Types of Perceived Uncertainty About the Environment : State, Effect , and Response Uncertainty. Academy of Management Review, 12(1), 133–143.
Miraningtyas, A. S. A., & Yudowati, S. P. (2019). Pengaruh Likuiditas, Reputasi Auditor dan Disclosure terhadap Pemberian Opini Audit Going Concern. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 3(3), 76-85.
Mulya, A. A., & Andini, P. (2015). Pengaruh Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, Proporsi Komisaris Independen, Ukuran Komite Audit dan Debt Default terhadap Opini Audit Going Concern. Jurnal Akuntansi dan Keuangan, 4(2), 202–219.
Nawalin, R., & Syukurillah, I. A. (2017). The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping. Sriwijaya International Journal of Dynamic Economics and Business, 1(1), 103.
Puspaningsih, A., & Analia, A. P. (2020). The Effect of Debt Default, Opinion Shopping, Audit Tenure and Company’s Financial Conditions on Going-concern Audit Opinions. Review of Integrative Business and Economics Research, 9(2), 115–127.
Rahim, S. (2017). Pengaruh Kondisi Keuangan Perusahaan, Kualitas Audit dan Opinion Shopping Terhadap Penerimaan Opini Going Concern. Jurnal Ilmiah Akuntansi Dan Bisnis, 75-85.
Saputra, E., & Kustina, K. T. (2018). Analisis Pengaruh Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping Dan Disclosure Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 51–62.
Sholihin, M., & Ratmono, D. (2013). Analisis SEM-PLS dengan WarpPLS 3.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis (Seno (ed.)). ANDI OFFSET.
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure , audit lag , opinion shopping , liquidity ratio , and leverage to the going concern audit opinion. 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Suwardjono. (2014). Teori Akuntansi: Perekayasaan Pelaporan Keuangan (3rd ed.). BPFE-Yogyakarta.
Swanson, Z., & Theis, J. (2017). Study of Going-Concern Opinions. Journal of Accounting, Auditing, and Finance, 1–14.
Utami, M. A. J. P., Sari, M. M. R., & Astika, I. B. P. (2017). Kemampuan Prior Opinion Memoderasi Pengaruh Profitabilitas, Leverage, Likuiditas, Pertumbuhan Perusahaan Dan Rasio Aktivitas Terhadap Opini Audit Going Concern. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7, 2861. https://doi.org/10.24843/eeb.2017.v06.i07.p09
Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003). Accounting Theory: Conceptual Issues in a Political and Economic Environment (6th ed.). Thomson/South-Western. https://doi.org/0-324-18623-1
