Determinan Opini Going Concern dan Keberadaan Wanita dalam Komite Audit pada Masa Pandemi Covid-19

Dhinda Hayyuni Hanifa Widyastuti, Zuni Barokah, S.E., M.Comm., Ph.D., CA.

2023 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk mengetahui determinan yang memengaruhi opini going concern pada masa pandemi Covid-19. Penelitian ini menggunakan teori keagenan, gender socialization theory, dan resource dependence theory (RDT). Data penelitian merupakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2020-2021. Data tersebut diunduh dari laman BEI, laman resmi perusahaan, dan OSIRIS database. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh 377 data perusahaan, yang kemudian dianalisis menggunakan alat statistik yaitu Statistical Package for the Social Sciences (SPSS) 25. Hasil penelitian menunjukkan bahwa financial distress, audit tenure, dan opinion shopping berpengaruh positif terhadap opini going concern pada masa pandemi. Kemudian keberadaan wanita dalam komite audit memoderasi hubungan variabel yang diajukan, tidak terdukung berdasarkan data penelitian.

This study aims to analyze the determinants that influence going concern opinions during the Covid-19 pandemic. This research used agency theory, gender socialization theory, and resource dependence theory (RDT). The research data used secondary data in the form of financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2020-2021. The data were downloaded from the official IDX website, the company's official website, and the OSIRIS database. The sampling technique used purposive sampling techniques so that 377 company data were obtained, which were then analyzed using a statistical tool, namely the Statistical Package for the Social Sciences (SPSS) 25. The results showed that financial distress, audit tenure, and opinion shopping had a positive effect on going concern opinions during the pandemic. Then the presence of women in the audit committee moderated the relationship between the proposed variables, not supported based on research data.

Kata Kunci : going concern opinion, financial distress, audit tenure, opinion shopping, Covid-19, pandemic, gender equality, audit committee female, gender socialization theory, resource dependence theory