What type of study is this?

This is a Logistic Regression study.

September 10, 2025JURNAL AKUNTANSI KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI

Pengaruh Reputasi Auditor, Audit Client Tenure Dan Opinion Shopping Terhadap Opini Audit Going Concern (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

View Full Paper

Ask AI

Bookmark

Authors

RPRean Ifanto PratamaUniversitas Muhammadiyah Bengkulu HHHernadianto HernadiantoUniversitas Muhammadiyah Bengkulu ASAhmad SumarlanUniversitas Muhammadiyah Bengkulu

Discussion

Member takes

Implication

Logistic regression reveals auditor reputation impacts going concern opinions in manufacturing firms, suggesting audit practices may require scrutiny.

Key Points

The auditor's reputation significantly influences the going concern audit opinion, with a p-value of 0.038 indicating importance.
Client tenure does not significantly affect the going concern audit opinion, statistically confirmed by a p-value of 0.290.
Opinion shopping does not appear to influence the going concern audit opinion, with a p-value of 0.093 suggesting no critical effect.
Data analysis involved 56 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021, incorporating logistic regression techniques.

Cite This Study

Pratama et al. (2025) studied this question.

synapsesocial.com/papers/68c1c22554b1d3bfb60ef209 https://doi.org/10.36085/jakta.v6i1.6930

View Full Paper

Ask AI

Bookmark

Implication

Logistic regression reveals auditor reputation impacts going concern opinions in manufacturing firms, suggesting audit practices may require scrutiny.

Pengaruh Reputasi Auditor, Audit Client Tenure Dan Opinion Shopping Terhadap Opini Audit Going Concern (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

Discussion

Member takes

Implication

Key Points

Cite This Study

Pengaruh Reputasi Auditor, Audit Client Tenure Dan Opinion Shopping Terhadap Opini Audit Going Concern (Studi Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider