Impact of Debt Default, Audit Quality, Opinion Shopping and Institutional Ownership to Acceptance of Going Concern Audit Opinions

Authors

  • Andarias Patiran Universitas Ottow Geissler Papua
  • Yohanis Marani Universitas Ottow Geissler Papua
  • Melyanus Bonsapia Universitas Ottow Geissler Papua
  • Shofia Y. Manginte Universitas Ottow Geissler Papua
  • Muhamad Yamin Noch Universitas Yapis Papua

DOI:

https://doi.org/10.51135/PublicPolicy.v4.i1.p107-122

Keywords:

Debt Default, Audit Quality, Opinion Shopping, Institutional Ownership, Audit Opinion

Abstract

This study was carried out to experimentally assess the impact of default debt, audit quality, and going concern audit opinion on those three variables. Test empirically whether institutional ownership has an impact on the going-concern audit opinion as well as the impact of shopping opinion. Concern. Data is gathered from pertinent data documentation downloaded from the website of the Indonesian Stock Exchange (www.idx.com). employing logistic regression analysis, analysed.

The findings indicate a correlation between a company's likelihood of receiving a going concern audit opinion and its loan default ratio. When offering audit opinions, both big four and non-big four KAPs often maintain objectivity. The auditor will only issue a going concern audit opinion if they are concerned about the company's long-term viability. Irrespective of the given opinion, businesses frequently choose the same independent auditors.

Downloads

Download data is not yet available.

Downloads

Published

2023-03-10

How to Cite

Patiran, A., Marani, Y., Bonsapia, M., Manginte, S. Y., & Noch, M. Y. (2023). Impact of Debt Default, Audit Quality, Opinion Shopping and Institutional Ownership to Acceptance of Going Concern Audit Opinions. Public Policy ; Jurnal Aplikasi Kebijakan Publik Dan Bisnis, 4(1), 107–122. https://doi.org/10.51135/PublicPolicy.v4.i1.p107-122

Issue

Vol. 4 No. 1 (2023): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis

Section

Articles

License

Authors whose manuscripts are published in the Journal of Public Policy must agree to the following terms;

  1. Publication rights for all manuscript materials published are held by the editorial board with the author's consent.
  2. The legal formalities for digital access to the Journal of Public Policy are subject to the Creative Commons Attribution Sharealike (CC BY SA) license, which means the Journal of Public Policy has the right to store, redistribute, reformat, manage in a database, maintain, and publish the manuscript without seeking permission from the author as long as the author's name is included as the copyright owner.
  3. Published manuscripts are open access for the purpose of disseminating research results. Besides this purpose, the editorial board is not responsible for copyright law violations.