PENGARUH REAL ACTIVITY MANIPULATION TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA MASA PANDEMI COVID-19

Abstract

Corporate management often utilizes Real Activity Manipulation (RAM) as a strategic tool to increase profits and achieve specific objectives. However, auditors have a crucial responsibility to consider the long-term consequences of such practices on the overall condition of the company when providing an audit opinion. This research project aims to collect empirical evidence regarding the effect of real activity manipulation on the issuance of going concern audit opinions. The sample selection method employs purposive sampling, focusing on manufacturing companies listed on the IDX (Indonesia Stock Exchange) between 2020 and 2021. The analytical approach used in this study involves logistic regression. The test results unambiguously demonstrate that real activity manipulation, measured by abnormal discretionary costs, abnormal operating cash flow, abnormal production costs, and a combination of abnormal manipulations, significantly influences the acceptance of going concern audit opinions.