Faktor Faktor yang Mempengaruhi Pemberian Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

LUTHFI NURUL A. N., Sumiyana, M. Si., Dr., Ak., CA.

2017 | Tesis | S2 Manajemen

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh likuiditas, leverage, profitabilitas, arus kas, ukuran perusahaan, pertumbuhan perusahaan, kualitas audit, audit lag dan opini audit tahun sebelumnya pada perusahaan terhadap penerimaan opini audit going concern. Hipotesis yang diajukan (1) likuiditas berpengaruh negatif pada opini audit going concern, (2) leverage berpengaruh positif pada opini audit going concern, (3) profitabilitas berpengaruh negatif pada opini audit going concern, (4) arus kas berpengaruh negatif pada opini audit going concern, (5) ukuran perusahaan berpengaruh negatif pada opini audit going concern (6) pertumbuhan perusahaan berpengaruh negatif pada opini audit going concern, (7) kualitas audit berpengaruh positif pada opini audit going concern, (8) audit lag berpengaruh positif pada opini audit going concern dan (9) opini audit tahun sebelumnya berpengaruh positif pada opini audit going concern. Penelitian ini menggunakan 48 perusahaan manufaktur yang terdaftar di BEI tahun 2011-2015, sampel diperoleh secara purposive sampling. Data penelitian dianalisa dengan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa likuiditas dan kualitas audit memiliki pengaruh yang signifikan terhadap penerimaan opini audit going concern. Leverage dan opini audit tahun sebelumnya berpengaruh positif pada opini audit going concern. Sedangkan profitabilitas, arus kas, ukuran perusahaan, pertumbuhan perusahaan dan audit lag tidak memiliki pengaruh yang signifikan terhadap penerimaan opini audit going concern.

This study aims to analyze and provide empirical evidence of the influence of the liquidity, leverage, profitability, growth of the company, scale of the company, audit quality, audit lag, and past audit opinion on the probability of receiving going concern opinion. Hypothesis proposed (1) liquidity has negative effect to the probability of accepting the opinion of going concern, (2) leverage has positive effect on acceptance going concern opinion, (3) profitability has negative effect towards the probability of accepting the opinion of going concern, (4) cash flow has negative effect to the probability of accepting the opinion of going concern, (5) size of the company has negative effect towards the probability of accepting the opinion of going concern, (6)growth of the company has negative effect towards the probability of accepting the opinion of going concern, (7) audit quality has positive effect on acceptance of going concern opinion, (8) audit lag has positive influence on acceptance of going concern opinion, (9) last year audit opinion has positive influence in acceptance of going concern opinion. This study used 48 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2011 to 2015, the sample obtained by purposive sampling. Data were analyzed using logistic regression analysis. The results of this research showed that liquidity of the company and audit quality have a significant influence on acceptance going concern opinion. Leverage and last year audit opinion even have a positive influence on acceptance of going concern opinion. While the other factors, i.e. profitability, cash flow, big of the company, growth of the company, and audit delay are not proven have a significant influence on acceptance going concern opinion.

Kata Kunci : going concern opinion, liquidity, audit quality, leverage, profitability, cash flow, firm size, firm growth, audit lag, previous year audit opinion