<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46066" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-12T03:42:24Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46066_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Financial Distress, Opinion Shopping dan Audit Report Lag terhadap Penerimaan Opini Audit Going Concern ( Studi Empiris pada Sektor Consumer Cyclicals yang Terdaftar di BEI Tahun 2021-2023)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Annisa Dwi</mods:namePart><mods:namePart type="family">Ramadinda</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk menguji pengaruh opinion shopping, financial distress dan audit report lag  terhadap penerimaan opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif untuk menguji hubungan antara opinion shopping, financial distress, dan audit report lag terhadap penerimaan opini audit going concern. Populasi dalam penelitian ini adalah perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Penelitian ini menggunakan purposive sampling, terdapat 58 perusahaan selama 3 tahun periode dan menghasilkan 174 data pengamatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik.  Hasil penelitian dengan analisis regresi logistik menunjukkan bahwa variabel opinion shopping, financial distress dan audit report lag tidak berpengaruh terhadap penerimaan opini audit going concern.</mods:abstract><mods:classification authority="lcc">H Social Sciences (General)</mods:classification><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025-05</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntasi FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46066"><mets:rightsMD ID="rights_eprint_46066_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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