OPINI AUDIT GOING CONCERN CONCERN: KAJIAN MODEL PREDIKSI KEBANGKRUTAN (ALTMAN Z-SCORE SCORE) dan AUDIT REPORT LAG
Wita Yulita, Gunawan Wibisono, S.E., M.Acc
Pengeluaran opini audit terutama going concern dan publikasi pelaporan keuangan beserta laporan keuangan auditan yang terlambat atau disebut audit merupakan hal yang perlu diperhatikan oleh auditee khususnya bagi go public karena stakeholders khusunya shareholder atau investor mempertimbangkan pengelurun opini audit going concern dun berharap informasi keuangan yang dikeluarkan tepat waktu sehingga stakeholders dapat mengambil keputusan yang tepat dan cepat. Sebaliknya bagi auditee, pengeluaran going concern dan penerbitan laporan keuangan auditan terlambat (audit report lag)mengindikasikan auditee bermasalah dan kemungkinan berpotensi kebangkrutan.
Berdasarkan latar belakang tersebut, rumusan masa lah yang disampaikan adalah apakah penggunaan model prediksi kebangkrutan (revised Altman Z-Score)mempengaruhi ketepatan pemberian opini audit going concern?, serta apakah pengaruh audit report lag terhadap pengeluaran opini audit going concern?. Hipotesis yang diajukan dalam penelitian ini adalah H1: Penggunaan model prediksi kebangkrutan (revised Altman Z-Score) berpengaruh nega tif terhadap ketepatan pemberian opini audit going concern, dan H2: Audit report lag berpengaruh nega tif terhadap pengeluaran opini audit going concern.
Sampel penelitian berjumlah 25 auditee dipilih dengan metode purposive sampling pada auditee go public manufaktur, perdagangan dan transportasi. Hipotesis menggunakan regresi logistik dengan tingkat signifikansi alpha 5%.
Berdasarkan hasil peneltian diperoleh bukti bahwa penggunaan model Altman Z-Score (revised Altman) berpengaruh negatif terhadap ketepatan pemberian opini audit going concern. Hal ini dilihat dari tingkat signifikansi 0.001 > 0.05. Dengan demikian model model Altman Z-Score (Revised Altman) dapat efektif digunakan auditor sebelum mengeluarkan opini audit pada auditee yang berpotensi kebangkrutan dan auditee hendaknya segera mengambil tindakan perbaikan untuk menyela matkan usahanya, Audit report lag berpengaruh negatif terhadap pengeluaran opini audit going concern. Hal ini dilihat dari tingkat signifikansi 0.019 > 0.05. Dan hasil tersebut menunjukkan sebagian besar auditee yang mempublikasikan pelaporan keuangan auditan (audit report lag) menerima opini audit going concern. Dengan demikian, saran yang diberikan yaitu menggunakan informasi teknologi agar proses audit lebih cepat, dan sebaliknya auditee go public diharapkan dapat membantu pekerjaan auditor dengan memberi akses informasi selama proses audit dilaksanakan sehingga publikasi laporan keuangan auditan lebih cepat.
Audit opinion especially going concern and financial report publication within the
audit report lag need to be noticed by the auditee especially for the auditee go public since stakeholders especially shareholder or investor considering going concern audit opinion and hope to finish the auditor report time on the schedule, so the stakeholders could make the accurate and fast decisions. Otherwise, to the auditee, going concern audit opinion and audit report lag will indicate the auditee in trouble and tend to bankruptcy possibility.
Based on this background, the problem identification was whether the bankruptcy
prediction model (revised Altmans Z-Score) effect on the accuracy of going concern audit opinion? Also to find out the effect of audit report lag to the going concern audit opinion? Hypothesis that submitted in this research were H1: the use of bankruptcy prediction model (revised Altmans Z-Score) made negative effect on the accuracy of going concern audit opinion, and H2: audit report lag negatively effect on going concern audit opinion.
The research use 25 samples that purposive sampling of go public manufacturing, commerce and transportation companies that listed at Indonesia Stock Exchange in 2006 to 2008. The hypothesis examined by binary logistic regression with significant level is 5 %.
Based on the researchs result had been proved that the using of Altmans Z-Score
model (revised Altman) negatively affected on the accuracy of going concern audit opinion. Those can be seen on the significance level 0.001>0.05. Thus, Altmans Z-Score model (revised Altman) can be effective used auditor before they make an audit opinion which is can bankruptcy in failure and the auditee to take an act to solve their companies. Audit report lag negatively affected to going concern audit opinion, it can be seen from significance level 0.019>0.05. This is show that almost the auditee which is publish audit report lag receive going concern audit opinion. Thereby, the suggested idea to use the information technology to accelerate auditing process and so in other way auditee of go public companies was expected to help the auditors job by applying the information access during the audit process been doing, so that the financial audited report publicized swifter.
Kata Kunci : Going Concern Audit Opinion, Revised Altman, Audit Report Lag
