PENGARUH FINANCIAL DISTRESS, KUALITAS AUDITOR, AUDITOR CLIENT TENURE TERHADAP HASIL OPINI AUDIT GOING CONCERN DENGAN OPINION SHOPPING SEBAGAI VARIABEL MODERASI (Studi Pada Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2024)

Ahmad, Jarot (2025) PENGARUH FINANCIAL DISTRESS, KUALITAS AUDITOR, AUDITOR CLIENT TENURE TERHADAP HASIL OPINI AUDIT GOING CONCERN DENGAN OPINION SHOPPING SEBAGAI VARIABEL MODERASI (Studi Pada Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, kualitas auditor, dan auditor Client Tenure terhadap opini audit going concern dengan Opinion Shopping sebagai variabel moderasi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif, serta memanfaatkan data sekunder yang dianalisis melalui regresi moderasi (Moderated Regression Analysis) menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa Financial Distress (B = 0,359; Sig. = 0,000; t = 7,375) dan kualitas auditor (B = 2,148; Sig. = 0,000; t = 5,022) berpengaruh positif dan signifikan terhadap opini audit going concern. Auditor Client Tenure juga berpengaruh positif dan signifikan terhadap opini audit going concern (B = 0,862; Sig. = 0,016; t = 2,505), setelah dimoderasi oleh opinion shopping. Sementara itu, Opinion Shopping tidak terbukti memoderasi pengaruh Financial Distress terhadap opini audit (B = 0,010; Sig. = 0,934; t = 0,083). Namun, Opinion Shopping terbukti memoderasi dan memperkuat pengaruh kualitas auditor (B = 1,230; Sig. = 0,030; t = 1,044) serta auditor Client Tenure (B = 1,066; Sig. = 0,021; t = 1,280) terhadap opini audit going concern. Temuan ini menegaskan bahwa kondisi keuangan dan karakteristik auditor berperan penting dalam pembentukan opini audit going concern, sementara praktik Opinion Shopping hanya signifikan dalam konteks hubungan2 auditor-klien jangka panjang dan kualitas auditor, namun tidak berpengaruh dalam kondisi keuangan perusahaan yang sedang distress. ABSTRACT This study aims to analyze the effect of financial distress, auditor quality, and auditor Client Tenure on the going concern audit opinion, with Opinion Shopping as a moderating variable, in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method with a descriptive approach was employed, using secondary data analyzed through moderated regression analysis (MRA) with SPSS software. The results indicate that Financial Distress (B = 0.359; Sig. = 0.000; t = 7.375) and auditor quality (B = 2.148; Sig. = 0.000; t = 5.022) have a positive and significant effect on the going concern audit opinion. Auditor Client Tenure also shows a positive and significant effect on going concern opinion (B = 0.862; Sig. = 0.016; t = 2.505) after being moderated by opinion shopping. Meanwhile, Opinion Shopping does not significantly moderate the effect of Financial Distress on going concern opinion (B = 0.010; Sig. = 0.934; t = 0.083). However, Opinion Shopping significantly moderates and strengthens the effect of auditor quality (B = 1.230; Sig. = 0.030; t = 1.044) and auditor Client Tenure (B = 1.066; Sig. = 0.021; t = 1.280) on going concern audit opinion. These findings emphasize that a company's financial condition and auditor characteristics play an important role in the issuance of a going concern audit opinion, while Opinion Shopping only has a significant impact in specific contexts, particularly in relation to auditor quality and long-term auditor-client relationships.

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