Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19

  • Ni Komang Ita Monika Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Made Mertha Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia


Covid-19 is a global health problem, including Indonesia. Covid-19 has had a huge impaction theicountry's economyias well as the companies affected by it. Many companies experience financial distress and this also has an impact on the audit opinion received by the company. This study aims to examine the effect of financial distress on audit opinion with SA 706. The sample obtained was 534 companies, obtained using purposive sampling technique. The data analysis technique in this research logistic regression analysis. The results of the analysis show that financial distress has an impact on audit opinion with Audit Standards (SA) 706. The theoretical implications of this study can contribute to empirical studies of agency theory and signal theory. The practical implication of this research is that it can be taken into consideration in decision makingbystakeholders and company management.

Keywords: Audit Opinion; Audit Standards (SA) 706; Financial Distress; Covid-19.


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How to Cite
MONIKA, Ni Komang Ita; MERTHA, Made. Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19. E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2608-2620, oct. 2021. ISSN 2302-8556. Available at: <>. Date accessed: 28 may 2023. doi: