IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING

Abstract

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