Abstract
The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. There are 24 companies with 72 samples in this study. Data analysis techniques and hypothesis testing in this study used application analysis of Partial least squares with the Outer Model and Inner Model tests. The results of this study prove that Compliance with Financial Accounting Standards (SAK) has a positive and significant effect on audit opinion, Material misstatement has no positive and significant effect on audit opinion, Financial Distress has no significant effect on audit opinion, SAK compliance has no significant effect on KAP Reputation, Material misstatement has no significant effect on KAP Reputation, Financial Distress has a positive and significant effect on KAP Reputation, Audit Opinion has no significant effect on KAP Reputation in manufacturing companies listed on the Indonesia Stock Exchange.