Open AccessDeterminan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik
Author(s) -
Alfina Dhia Ulfa,
Sulhani Sulhani
Publication year - 2021
Publication title -
jas (jurnal akuntansi syariah)
Language(s) - English
Resource type - Journals
ISSN - 2549-3086
DOI - 10.46367/jas.v5i1.328
Subject(s) - financial distress , business , auditor's report , audit , stock exchange , competition (biology) , logistic regression , going concern , sample (material) , accounting , business administration , finance , financial system , statistics , ecology , chemistry , mathematics , chromatography , biology
This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.