Analisis pengaruh kondisi keuangan perusahaan terhadap opini going concern problem

DARLIANTI, Fransisca, Dr. Kumalahadi, M.Si

2008 | Tesis | S2 Magister Akuntansi

Penelitian ini bertujuan untuk menguji pengaruh antara kualitas audit, kondisi keuangan perusahaan, dan debt default terhadap permasalahan opini going concern. Sampel penelitian ini adalah 263 perusahaan industri manufaktur yang mengalami kesulitan keuangan di Bursa Efek Indonesia (BEI) dari tahun 2002-2006. Sebanyak 90 perusahaan yang menerima opini going concern, dan sisanya 173 perusahaan yang menerima opini non going concern. Nilai Zscore digunakan dari analisis diskriminan Altman (1993) untuk menghitung tingkat kondisi keuangan. Regresi logistik digunakan untuk menguji faktor-faktor yang diduga berpengaruh terhadap kemungkinan permasalahan opini going concern. Hasil penelitian ini menunjukkan pengaruh kondisi keuangan perusahaan dan debt default terhadap kemungkinan penerimaan opini going concern adalah signifikan secara statistik. Walaupun demikian, penelitian ini tidak berhasil menjelaskan faktor kualitas audit untuk membantu auditor mengeluarkan keputusan opini going concern, tetapi penelitian ini memberikan implikasi kepada pihak Bapepam selaku regulator perusahaan go publik untuk menyerukan lebih independennya komite audit dalam memonitor proses pelaporan keuangan manajemen.

This study purpose to examine the infuence between audit quality, financial condition, and debt default would receive a going concern opinion. Samples were gathered from 263 manufacturing companies which had financial distress were publicy listed at Indonesian Stock Exchange (ISX) from 2002-2006 reporting period. 90 companies received going concern audit report (GC) and the rest, 173 companies received non going concern audit report (NGC). Z Score developed by Altman (1993) was used to calculate the extent of financial condition. Logistic regression was used to examine the factors that are predicted to affect the probabilty of receiving going concern audit report problem. This study reveals that financial condition and debt default are significantly affect the probability of receiving going concern audit report. However, the result of this study can not explain the audit quality in assisting the auditors to issue going concern. This study contributes to the Bapepam in order to force the audit committee to be more independen in monitoring management’s financial reporting process.

Kata Kunci : Opini udit going concern,Kesulitan keuangan,Kondisi keuangan perusahaan,Kualitas audit,Debt default,going concern audit opinion,financial distress,financial condition,debt default