The Influence of Auditor Type and Financial Performance on Auditor Opinions in Manufacturing Companies

Authors

  • Mos Indrawati universitas muhammadiyah mataram
  • Abdurrahman Abdurrahman universitas muhammadiyah mataram

DOI:

https://doi.org/10.58258/jisip.v8i1.5892

Keywords:

Auditor Type, WTP audit opinion, financial performance

Abstract

The research is directed to find empirical evidence regarding the effect of auditor type and financial performance on WTP audit opinion. Auditor Type is peroxide as Local and No Local Auditor Type. In measuring financial performance, EVA is used. The audit opinion of WTP and non-WTP is a form that represents the opinion of the auditor in this study. Purposive sampling is the method used in determining the sample, with a total of 138 companies. Logistic regression was used in analyzing the data through SPSS 23.0. The conclusion of the study is that the audit opinion of WTP has a significant influence on the type of auditor and the company's financial performance.

Author Biography

  • Mos Indrawati, universitas muhammadiyah mataram
    Prodi Administrasi Bisnis FISIPOL Universitas Muhammadiyah Mataram

Downloads

Published

2024-01-02

Issue

Vol. 8 No. 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)

Section

Articles

License

Copyright Notice
Authors who publish with JISIP (Jurnal Ilmu Sosial dan Pendidikan) agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

How to Cite

The Influence of Auditor Type and Financial Performance on Auditor Opinions in Manufacturing Companies. (2024). JISIP (Jurnal Ilmu Sosial Dan Pendidikan), 8(1), 60-67. https://doi.org/10.58258/jisip.v8i1.5892