{"id":"https://openalex.org/W3198397189","doi":"https://doi.org/10.36232/fair.v1i1.1318","title":"PENGARUH OPINION SHOPPING, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN","display_name":"PENGARUH OPINION SHOPPING, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN","publication_year":2021,"publication_date":"2021-12-12","ids":{"openalex":"https://openalex.org/W3198397189","doi":"https://doi.org/10.36232/fair.v1i1.1318","mag":"3198397189"},"language":"id","primary_location":{"id":"doi:10.36232/fair.v1i1.1318","doi":"https://doi.org/10.36232/fair.v1i1.1318","is_oa":true,"landing_page_url":"https://doi.org/10.36232/fair.v1i1.1318","pdf_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1318/574","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1318/574","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015073652","display_name":"Munzir Munzir","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Munzir Munzir","raw_affiliation_strings":["Universitas Pendidikan Muhammadiyah Sorong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Muhammadiyah Sorong","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5098312868","display_name":"Uswatul Fajar Nurfatimah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Uswatul Fajar Nurfatimah","raw_affiliation_strings":["Universitas Pendidikan Muhammadiyah Sorong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Muhammadiyah Sorong","institution_ids":["https://openalex.org/I4405259777"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5098529526","display_name":"Kamila Maulidiya Nisak","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405259777","display_name":"Universitas Pendidikan Muhammadiyah Sorong","ror":"https://ror.org/02pn4f312","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405259777"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kamila Maulidiya Nisak","raw_affiliation_strings":["Universitas Pendidikan Muhammadiyah Sorong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pendidikan Muhammadiyah Sorong","institution_ids":["https://openalex.org/I4405259777"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405259777"],"apc_list":null,"apc_paid":null,"fwci":4.2409,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.93997579,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"1","issue":"1","first_page":"1","last_page":"16"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0348999984562397,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/opinion-shopping","display_name":"opinion shopping","score":0.9810000061988831},{"id":"https://openalex.org/keywords/debt-default","display_name":"debt default","score":0.9929999709129333},{"id":"https://openalex.org/keywords/going-concern-opinion","display_name":"going concern opinion","score":0.7770000100135803},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.8389999866485596},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.8069999814033508},{"id":"https://openalex.org/keywords/attribution-theory","display_name":"attribution theory","score":0.9940000176429749},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9890000224113464},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9700000286102295}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6820337772369385},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.5670974850654602},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.5365931987762451},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.42267942428588867},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.340329110622406},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2596157193183899}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.36232/fair.v1i1.1318","doi":"https://doi.org/10.36232/fair.v1i1.1318","is_oa":true,"landing_page_url":"https://doi.org/10.36232/fair.v1i1.1318","pdf_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1318/574","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"},{"id":"doi:10.36232/jurnalfairakuntansiunimuda.v1i1.1390","doi":"https://doi.org/10.36232/jurnalfairakuntansiunimuda.v1i1.1390","is_oa":true,"landing_page_url":"https://doi.org/10.36232/jurnalfairakuntansiunimuda.v1i1.1390","pdf_url":"https://unimuda.e-journal.id/jurnalfairakuntansiunimuda/article/download/1390/1214","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.36232/fair.v1i1.1318","doi":"https://doi.org/10.36232/fair.v1i1.1318","is_oa":true,"landing_page_url":"https://doi.org/10.36232/fair.v1i1.1318","pdf_url":"https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/download/1318/574","source":{"id":"https://openalex.org/S5407034963","display_name":"Financial and Accounting Indonesian Research","issn_l":"2828-4690","issn":["2828-4690"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405259777","host_organization_name":"Universitas Pendidikan Muhammadiyah Sorong","host_organization_lineage":["https://openalex.org/I4405259777"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and Accounting Indonesian Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3198397189.pdf","grobid_xml":"https://content.openalex.org/works/W3198397189.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W168038584","https://openalex.org/W383476084","https://openalex.org/W1502528337","https://openalex.org/W1603711492","https://openalex.org/W2012824537","https://openalex.org/W2164046043","https://openalex.org/W2320676937","https://openalex.org/W2332143949","https://openalex.org/W2399044829","https://openalex.org/W2613068935","https://openalex.org/W2916028348"],"related_works":["https://openalex.org/W7202062344","https://openalex.org/W4221000037","https://openalex.org/W1595382192","https://openalex.org/W4381684196","https://openalex.org/W6998534434","https://openalex.org/W3109881572","https://openalex.org/W2738489103","https://openalex.org/W3172150033","https://openalex.org/W4407177776","https://openalex.org/W2185671147"],"abstract_inverted_index":{"Penelitian":[0,19,43],"ini":[1,20,82],"bertujuan":[2],"untuk":[3,76],"menilai":[4],"secara":[5,92,107],"empiris":[6],"pengaruh":[7],"Opinion":[8,105],"Shopping,":[9],"dan":[10,31,70],"Debt":[11,94],"Default":[12,95],"terhadap":[13,98,111],"Penerimaan":[14,99,112],"Opini":[15,100,113],"Audit":[16,101,114],"Going":[17,102,115],"Concern.":[18,103],"berjenis":[21],"penelitian":[22,26,81,89],"kuantitatif.":[23],"Penarikan":[24],"hipotesis":[25],"menggunakan":[27,83],"basis":[28],"teori":[29,32],"Agensi":[30],"atribusi,":[33],"didukung":[34],"oleh":[35],"penelitian-penelitian":[36],"sebelumnya":[37],"yang":[38,48,56],"mempunyai":[39],"kesamaan":[40],"variabel.":[41],"Sampel":[42],"yaitu":[44],"11":[45],"Perusahaan":[46],"Pertambangan":[47],"terdaftar":[49],"di":[50],"Bursa":[51],"Efek":[52],"Indonesia.":[53],"Jenis":[54],"data":[55,59],"digunakan":[57],"adalah":[58],"sekunder":[60],"hasil":[61],"pengumpulan":[62],"dokumen":[63],"laporan":[64],"keuangan.":[65],"Menggunakan":[66],"teknik":[67],"statistik":[68],"deskriptif":[69],"Regresi":[71],"Logistik":[72],"berbantuan":[73],"SPSS":[74],"25.0":[75],"analisis":[77],"data.":[78],"Selain":[79],"itu":[80],"uji":[84],"kelayakan":[85],"model":[86],"regresi.":[87],"Hasil":[88],"menunjukkan":[90],"bahwa":[91],"parsial":[93,108],"berpengaruh":[96,109],"positif":[97],"Sedangkan":[104],"Shopping":[106],"negatif":[110],"Concern":[116]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":5}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-09-13T00:00:00"}