Authors:

Mos Indrawati, H. Ahmad Rifai, M. Irwan MP.

Abstract:

“This study aims to obtain empirical evidence about the impact of financial performance and institutional environment on WTP audit opinion. Institutional environment is proxied as a weak institutional environment and. strong. Altman Z ’Score measuring instruments are used to measure financial performance. Auditors’ opinions are divided into WTP audit opinions and non WTP audit opinions. The purposive sampling method was used in taking research samples with several object criteria to obtain 146 companies. Logistic regression is used in analyzing research data with the SPSS 23.0 program in testing the hypothesis. The study concluded that the institutional environment does not have a significant influence on the acceptance of WTP audit opinion of a company, and financial performance can influence the WTP audit opinion of a company. Keywords: Institutional environment, financial performance, WTP audit opinion.”

Keywords

Institutional environment, financial performance, WTP audit opinion.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-49662

Published

2019-07-10

How To Cite

INDRAWATI, Mos; AHMAD RIFAI, H.; IRWAN MP., M.. Pengaruh Lingkungan Institusional Dan Kinerja Keuangan Terhadap Opini Auditor Pada Perusahaan Manufaktur.E-Jurnal Akuntansi, [S.l.], v. 28, n. 1, p. 774 - 799, july 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-49662. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2019.v28.i01.p30.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License