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PENGARUH OPINI AUDIT MODIFIKASI (MODIFIED AUDIT OPINION) TERHADAP KONTRAK UTANG
This study aims to obtain empirical evidence regarding the effect of modified audit opinion, business continuity opinion and big ten KAP on debt contracts (interest rates and debt maturity structures) in 41 manufacturing companies on the Indonesia Stock Exchange (2018-2022) with purposive sampling technique and panel data analysis using the random effect model method. The results showed that modified audit opinion had a significant positive effect on interest rates, while business continuity opinion had a significant negative effect on interest rates. KAP big ten has a significant positive effect on debt maturity structure, but has no effect on interest rates. Then, modified audit opinion and business continuity opinion have no effect on debt maturity structure. This study shows the importance of audit opinion and audit quality in financial decision making.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
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