The Effect of Auditor Client Tenure, Financial Distress, and Debt Default on Going Concern Audit Opinions with Opinion Shopping as a Moderating Variable

Going concern audit opinion is an opinion issued by the auditor to ascertain whether the company can maintain its survival. This study aims to analyze the effect of auditor client tenure, financial distress, and debt default on going concern audit opinion with opinion shopping as a moderating variable. The sample of this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020-2021 with a total of 151 companies. The purposive sampling method was used to determine the sample by determining specific characteristics and obtained 302 samples for 2 years. The analysis method used is logistic regression analysis. The results of this study indicate that auditor client tenure has an effect on going concern audit opinion, while financial distress, and debt default have no effect on going concern audit opinion. Opinion shopping has no effect in moderating auditor client tenure, financial distress, and debt default on going concern audit opinion.