Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. 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. Opinion shopping is a different activity than obtaining a second opinion which has the objective of obtaining the right answer. It could be considered a questionable accounting activity that might be illegal under certain regulations. Menurut Chen 2005 dalam Xie 2010 menjelaskan selain mengganti auditor opinion shopping dapat dilakukan dengan membeli opini auditor. PENGARUH KUALITAS AUDIT OPINION SHOPPING DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN Siti Istiana E-Mail. Abstract- Opinion shopping can adversely affect the independence of auditors. Scott 2003 merupakan kegiatan mencari kantor akuntan publik yang akan memberikan opini untuk laporan keuangan sesuai dengan yang diinginkan. If companies can come up with a legitimate reason to dismiss. The concern that such switching may be motivated by opinion shopping ie shopping for an improved audit opinion from a new auditor has resulted in the issuance of policy statements aimed at controlling potential opinion shopping.
Or received an unqualified audit opinion from the auditors.
Opinion audit going concern sisanya 457 atau 457 dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian. Variabel kualitas audit opinion shopping dan opini going concern tahun sebelumnya tidak berpengaruh terhadap penerimaan opini going concern. 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. The sample which used in this research is Manufacture Company which registered in Indonesia Stock Exchange use of 2006-2008. Going concern auditing opinion accepted by a company indicates the auditors scepticism occurs about the life sustainability of the company. 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.
The concern that such switching may be motivated by opinion shopping ie shopping for an improved audit opinion from a new auditor has resulted in the issuance of policy statements aimed at controlling potential 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. Tujuan pelaporan dalam opinion shopping dimaksudkan untuk meningkatkan memanipulasi hasil operasi atau kondisi keuangan perusahaan. Opinion audit going concern sisanya 457 atau 457 dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian. Going concern audit opinion from the auditors. This study was conducted with a purposive sampling method in which the. 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. 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. Menurut Chen 2005 dalam Xie 2010 menjelaskan selain mengganti auditor opinion shopping dapat dilakukan dengan membeli opini auditor.
Tujuan pelaporan dalam opinion shopping dimaksudkan untuk meningkatkan memanipulasi hasil operasi atau kondisi keuangan perusahaan. By making the change of auditors as a proxy in the practice of opinion shopping look of a previous study conducted by lennox 2000. PENGARUH KUALITAS AUDIT OPINION SHOPPING DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN Siti Istiana E-Mail. 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. Berdasarkan hasil penelitian solvabilitas dapat dijadikan sebagai bahan pertimbangan auditor dalam memberikan opini going concern. Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. Going concern audit opinion from the auditors. Variabel kualitas audit opinion shopping dan opini going concern tahun sebelumnya tidak berpengaruh terhadap penerimaan 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. If companies can come up with a legitimate reason to dismiss.
The results showed that there was a significant effect of audit quality and the opinion of shopping on the provision of going concern opinion simultaneously with a significance value of 0000 and when analyzed by partial quality audit of the administration of going concern opinion has a significant influence with a value of 0000 and opinion on. Going concern audit opinion from the auditors. Opinion audit going concern sisanya 457 atau 457 dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian. 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. 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. Opinion shopping serta menambah tahun pengamatan menjadi 5 tahun. Or received an unqualified audit opinion from the auditors. Abstract- Opinion shopping can adversely affect the independence of auditors. The sample which used in this research is Manufacture Company which registered in Indonesia Stock Exchange use of 2006-2008. The legality of this practice can be complex.
Opinion shopping is a different activity than obtaining a second opinion which has the objective of obtaining the right answer. If companies can come up with a legitimate reason to dismiss. Or received an unqualified audit opinion from the auditors. 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. Opinion shopping reputasi auditor audit client tenure leverage dan kondisi keuangan terhadap pemberian opini audit. 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. This study was conducted with a purposive sampling method in which the. Variabel kualitas audit opinion shopping dan opini going concern tahun sebelumnya tidak berpengaruh terhadap penerimaan opini going concern. Menurut Chen 2005 dalam Xie 2010 menjelaskan selain mengganti auditor opinion shopping dapat dilakukan dengan membeli opini auditor. Perusahaan yang berhasil dalam opinion shopping melakukan pergantian auditor dengan harapan mendapat unqualified opinion dari auditor baru.
Opinion shopping menurut David L. PENGARUH KUALITAS AUDIT OPINION SHOPPING DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN Siti Istiana E-Mail. Tujuan pelaporan dalam opinion shopping dimaksudkan untuk meningkatkan memanipulasi hasil operasi atau kondisi keuangan perusahaan. Opinion shopping is a practice where companies dismiss auditors if they believe the auditors might issue an adverse opinion. It could be considered a questionable accounting activity that might be illegal under certain regulations. Abstract- Opinion shopping can adversely affect the independence of auditors. 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. The concern that such switching may be motivated by opinion shopping ie shopping for an improved audit opinion from a new auditor has resulted in the issuance of policy statements aimed at controlling potential opinion shopping. Opinion shopping is a different activity than obtaining a second opinion which has the objective of obtaining the right answer. 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.