ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL AUDITEE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Perusahaan dalam Sektor Keuangan yang terdaftar pada Bursa Efek Indonesia periode 2003-2013)

NONY INSANI UTAMI, Prof. Dr. Bambang Sudibyo, M.B.A

2015 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh faktor internal dan eksternal auditee terhadap pemberian opini audit going concern. Hasil dari penelitian ini diharapkan dapat memperkaya literatur teori akuntansi dan pengauditan positif yang terkait dengan pemberian opini audit going concern. Dalam penelitian ini, faktor auditee yang diteliti adalah cash flow from operation, profitabilitas, debt default, dan accrual earnings management. Terkait faktor dari sudut pandang auditor ialah audit tenure dan audit lag. Penelitian ini juga menganalisis faktor yang terkait kondisi perekenomian yaitu inflasi, suku bunga Bank Indonesia, dan nilai tukar Rupiah. Penelitian ini menggunakan 308 sampel laporan keuangan auditan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2003-2013 yang dipilih menggunakan metode stratified random sampling. Analisis regresi logistik menunjukan bahwa profitabilitas, debt default, dan audit lag berpengaruh signifikan terhadap opini audit going concern. Sedangkan cash flow from operation, accrual earnings management, audit tenure, inflasi, suku bunga Bank Indonesia, dan nilai tukar Rupiah tidak berpengaruh terhadap opini audit going concern.

This study aims to empirically examine the effects of internal and external factors of auditee affecting issuance of going concern audit opinions. The result of this study is expected to enrich the literature of positive accounting and auditing theory. The Author uses cash flow from operation, profitability, debt default, and accrual earnings management as the factor of auditee in this study . In addition, the auditor factors used are audit tenure and audit lag. This study also includes the economics condition factors which is showed by inflation, interest rate of Bank Indonesia and Rupiah exchange rate. This study used 308 stratified random sample of financial sector companies listed in Indonesia Stock Exchange in 2003-2013. Logistic regression analysis concluded that profitability, debt default, and audit lag significantly affect issuance of going concern audit opinions by auditors. On the other hand, cash flow from operation, accrual earnings management, audi tenuret, inflation, interest rate of Bank Indonesia and Rupiah exchange rate do not significantly affect issuance of going concern audit opinions by auditors.

Kata Kunci : cash flow from operation, profitability, debt default, accrual earnings management, audit tenure, audit lag, inflation, interest rate of Bank Indonesia, Rupiah exchange rate, going concern audit opinions.