Pengaruh Company Growth, Financial Distress, Opinion Shopping, dan Political Cost terhadap Going Concern Audit Opinion dengan Earnings Management sebagai Variabel Moderasi pada Sub Sektor Perbankan yang terdaftar di Bursa Efek Indonesia 2014-2023
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Febriyanti, Nabilah
Subject
Akuntansi Perbankan
Datestamp
2024-08-16 04:24:42
Abstract :
Purpose ? This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping and political costs on going concern audit opinion with earnings management as a moderating variable. Design/methodology/approach ? This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings ? The results of this study found that company growth had a negative and statistically significant effect on going concern audit opinions, as well as financial distress had a negative and statistically significant effect on going concern audit opinions, while opinion shopping had a positive and statistically insignificant effect on going concern audit opinions. Political costs have a positive and statistically significant effect on going concern audit opinion, and earnings management has a negative and statistically significant effect on going concern audit opinion. Then, earnings management does not strengthen the influence of company growth on going concern audit opinion, and earnings management does not strengthen the influence of financial distress on going concern audit opinion. Meanwhile, earnings management does not strengthen the influence of opinion shopping on going concern audit opinions, and earnings management does not strengthen the influence of political costs on going concern audit opinions. Originality/value ? This research discusses going concern audit opinion and other factors such as company growth, financial distress, opinion shopping, and political cost with earnings management as a moderating variable that focuses on banking sub-sector companies. This research uses the beaver and engel model as a measurement of earnings management.
Purpose ? This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping and political costs on going concern audit opinion with earnings management as a moderating variable. Design/methodology/approach ? This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings ? The results of this study found that company growth had a negative and statistically significant effect on going concern audit opinions, as well as financial distress had a negative and statistically significant effect on going concern audit opinions, while opinion shopping had a positive and statistically insignificant effect on going concern audit opinions. Political costs have a positive and statistically significant effect on going concern audit opinion, and earnings management has a negative and statistically significant effect on going concern audit opinion. Then, earnings management does not strengthen the influence of company growth on going concern audit opinion, and earnings management does not strengthen the influence of financial distress on going concern audit opinion. Meanwhile, earnings management does not strengthen the influence of opinion shopping on going concern audit opinions, and earnings management does not strengthen the influence of political costs on going concern audit opinions. Originality/value ? This research discusses going concern audit opinion and other factors such as company growth, financial distress, opinion shopping, and political cost with earnings management as a moderating variable that focuses on banking sub-sector companies. This research uses the beaver and engel model as a measurement of earnings management.
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