| NIM | C1C021008 |
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| Namamhs | RAHMA IZZATUN NISA |
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| Judul Artikel | PENGARUH OPINION SHOPPING DAN LEVERAGE TERHADAP GOING CONCERN AUDIT OPINION DENGAN KESEHATAN KEUANGAN SEBAGAI PEMODERASI |
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| Abstrak (Bhs. Indonesia) | Pelemahan ekonomi pascapandemi meningkatkan risiko bisnis dan mengganggu kelangsungan usaha perusahaan. Hal ini tercermin dari lonjakan permohonan PKPU dan PHK. Penelitian ini menganalisis faktor-faktor yang memengaruhi penerimaan going concern audit opinion, dengan opinion shopping dan leverage sebagai variabel independen. Kesehatan keuangan berperan sebagai variabel moderasi dan ukuran perusahaan sebagai variabel kontrol. Sampel mencakup 79 perusahaan sektor konsumen siklikal yang terdaftar di BEI periode 2020– 2023. Data dianalisis menggunakan regresi data panel melalui EViews 12. Hasil menunjukkan leverage berpengaruh positif dan signifikan terhadap opini going concern, sedangkan opinion shopping tidak berpengaruh signifikan. Sementara itu, kesehatan keuangan terbukti memperkuat pengaruh opinion shopping dan memperlemah pengaruh leverage terhadap going concern audit opinion. |
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| Abtrak (Bhs. Inggris) | The post-pandemic economic downturn has increased business risks and disrupted corporate sustainability. This is reflected in the rise of debt moratorium (PKPU) applications and employee layoffs. This study analyzes the factors influencing the issuance of going concern audit opinions, with opinion shopping and leverage as independent variables. Financial health acts as a moderating variable, while firm size serves as a control variable. The sample consists of 79 consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2020– 2023 period. Data were analyzed using panel data regression with EViews 12. The results show that leverage has a positive and significant effect on going concern opinions, while opinion shopping is not statistically significant. Financial health strengthens the influence of opinion shopping and weakens the effect of leverage on the going concern audit opinion. |
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| Kata kunci | Going Concern Audit Opinion, Kesehatan Keuangan, Opinion Shopping, Leverage Ukuran Perusahaan |
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| Pembimbing 1 | Dra. Triani Arofah, M.Si.,Ak |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 18 |
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| Tgl. Entri | 2025-07-09 20:53:26.337185 |
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