IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING

Verawaty Verawaty, Ade Kemala Jaya, Restu Pratiwi

Abstract


Abstrak: Implikasi Likuiditas Perusahaan bagi Opinion Shopping. Penelitian ini menguji pengaruh opinion shopping terhadap biaya audit abnormal, likuiditas, profitabilitas, dan lamanya perikatan audit. Penelitian ini menggunakan metode regresi logistic terhadap 40 perusahaan terbuka sektor manufaktur di Indonesia. Hasil analisis mununjukkan bahwa perusahaan mengalami kendala jika kurang likuid karena tidak dapat memenuhi kompensasi bagi stakeholder kreditur. Hal ini diyakini memperkuat probabilitas manajemen untuk melakukan opinion shopping demi mendapat opini wajar tanpa pengecualian. Oleh karena itu, akuntan profesional harus memegang teguh kode etik profesi untuk menjaga integritas dengan mengeluarkan opini sesuai kondisi yang sebenarnya.

 

Abstract: The Implication of Company Liquidation for Opinion Shopping. This study examines the effect of opinion shopping on abnormal audit costs, liquidity, profitability, and length of the audit engagement. This study uses logistic regression method for 40 open companies in the Indonesia manufacturing sector. The results of the analysis indicate that the companies have a problem if it is less liquid because cannot fulfill compensation for creditor stakeholders. These are believed to strengthen the probability of management to conduct opinion shopping in order to get unqualified opinion. Therefore, the professional accountants must uphold the professional code of ethics by issuing opinions according to actual conditions.


Keywords


opini audit; imbal jasa audit; profitabilitas

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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9033

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