OPINION SHOPPING, AUDIT QUALITY, AND COMPANY FINANCIAL CONDITION VERSUS GOING CONCERN AUDIT OPINION

Abstract

The auditor's going concern audit opinion is an audit opinion that has been modified by the auditor to consider the possibility of the inability of a company's business continuity to continue its company. Auditors can't seem to simply accept management's optimistic viewpoints. The ability of the business to continue operating for the ensuing year is the main subject of the going concern review. This research is encouraged by the findings of earlier investigations that produced disparate results. This study looked at the impact of audit quality, opinion shopping, and the company's financial health on audit opinion. A logistics and transportation company listed on the Indonesia Stock Exchange for the 2019–2022 period serves as the research sample. Hypothesis testing is done using logistic regression. The results of this study indicate that opinion shopping has a significant negative effect on going concern audit opinion, so the first hypothesis proposed is proven. While the second and third hypotheses are not proven, the results of this study prove that audit quality and the company's financial condition have no significant effect on going concern audit opinion.