The auditor's reputation, the previous year's audit opinion, and the going concern audit opinion: The moderating role of financial distress
This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample. We also analyze the moderating role of financial distress in the...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Pamulang
2024-12-01
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| Series: | Keberlanjutan |
| Subjects: | |
| Online Access: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/44209 |
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| Summary: | This study examines the effect of a public accounting firm's reputation and the previous year's audit opinion on going concern audit opinion. We use Indonesian property and real estate sector companies as the research sample. We also analyze the moderating role of financial distress in the relationship between public accounting firm reputation and the audit opinion of the previous year's ongoing concern. The results of this study found that the previous year's audit opinion hurt going concern audit opinion. Public accounting firm reputation has not been proven to affect going concern audit opinion, while financial distress has not been proven to moderate the effect of public accounting firm reputation or previous year audit opinion on going concern audit opinion.
Abstrak
Penelitian ini menelaah pengaruh reputasi kantor akuntan publik dan opini audit tahun sebelumnya terhadap opini audit going concern. Kami menggunakan perusahaan-perusahaan sektor properti dan real estate Indonesia sebagai sampel penleitian. Kami juga menganalisis bagaimana peran moderasi financial distress dalam hubungan reputasi kantor akuntan publik dan opini audit tahun sebelumnya terhadap opini audit going concern. Hasil dari penelitian ini menemukan bahwa opini audit tahun sebelumnya berpengaruh negaitf terhadap opini audit going concern. Reputasi kantor akuntan publik tidak terbukti mempengaruhi opini audit going concern, sedangkan financial distress tidak terbukti dapat memoderasi pengaruh reputasi kantor akuntan publik maupun opini audit tahun sebelumnya terhadap opini audit going concern. |
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| ISSN: | 2528-5599 2614-3291 |