Penelitian ini menguji pengaruh tingkat ketergantungan auditor pada klien terhadap opini going concern dan opinion shopping terhadap pergantian auditor pada perusahaan yang mengalami kesulitan keuangan yang tercatat di Bursa Efek Indonesia tahun 2007-2012. Tingkat Ketergantungan Auditor pada Klien dilihat dari ukuran KAP, masa penugasan audit dan fee audit. Sedangkan opinion shopping diukur dengan menggunakan model yang dikembangkan Lennox (2000). Hasil penelitian menunjukkan bahwa fenomena opinion shopping tidak terjadi di Indonesia. Selain itu, penelitian juga membuktikan bahwa opini going concern pada perusahaan yang mengalami kesulitan keuangan tidak dipengaruhi oleh tingkat ketergantungan auditor pada klien.

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This study investigates the effect of auditor dependence on going concern opinion and opinion shopping on auditor switching in financially distressed companies that listed in Indonesia Stock Exchange during 2007-2012. Auditor dependence was measured by auditor size, audit tenure, and audit fee. Opinion shopping was measured by model which developed by Lennox (2000). The result of this study shown that opinion shopping does not occur in Indonesia. Furthermore, this study also found that going concern opinion in financially distressed companies are not affected by auditor dependence.