Pengaruh Reputasi Auditor, Profitabilitas, Leverage, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern ( Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Dalam Bursa Efek Indonesia Di Periode 2013-2017 )

Gusti Imam Tryansyah, Khairunnisa Khairunnisa

Abstract

ABSTRAK Going Concern adalah kelangsungan hidup dari suatu entitas usaha dan asumsi dalam pelaporan keuangan suatu usaha, sehingga apabila entitas usaha mengalami kondisi sebaliknya maka entitas usaha tersebut menjadi bermasalah. Opini Audit Going Concern, adalah opini atau pendapat yang dikeluarkan auditor untuk memastikan apakah perusahaan dapat mempertahankan kelangsungan usahanya. Pertumbuhan domestik bruto perusahaan sektor pertambangan mengalami penurunan yang signifikan pada tahun 2015. Hal tersebut memberikan tanda bahwa menurunnya tingkat konsumsi terhadap suatu produk dalam suatu negara yang akan memberikan dampak negatif berkurangnya pendapatan sektor pertambangan yang dihasilkan sehingga dapat memicu terjadinya penerimaan opini audit going concern. Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Metode sampling menggunakan metode purposive sampling dengan jumlah sampel sebanyak 35 perusahaan dan periode penelitian selama 5 tahun sehingga diperoleh jumlah unit sampel sebanyak 175 data. Dalam menganalisis pengaruh antara variabel independen dengan dependen digunakan analisis regresi logistik menggunakan software IBM SPSS Statistics versi 23. Berdasarkan hasil penelitian, variabel reputasi auditor, profitabilitas, leverage, dan pertumbuhan perusahaan secara simultan berpengaruh signifikan terhadap penerimaan opini audit going concern, dimana reputasi auditor, profitabilitas, leverage, dan pertumbuhan perusahaan dapat memopengaruhi penerimaan opini audit going concern. Secara parsial, didapatkan hasil variabel reputasi auditor dan profitabilitas berpengaruh denga hasil negatif terhadap penerimaan opini audit going concern. Sedangkan variabel leverage dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata Kunci: Going Concern, Leverage, Opini Audit Going Concern, Pertumbuhan Perusahaan, Profitabilitas, Reputasi Auditor. ABSTRACT Going Concern is the survival of a business entity and assumptions in financial reporting of a business, so that if a business entity experiences the opposite condition then the business entity becomes problematic. These assumptions make the company must have the ability to sustain its operations operationally in the present, and can continue its business in the future. Going Concern Audit Opinion is an opinion issued by the auditor to ascertain whether the company can maintain its business continuity. This study aims to examine the effect of auditor reputation, profitability, leverage, and company growth on the acceptance of going concern audit opinion on mining sector companies listed on the Indonesia Stock Exchange in 2013-2017. The gross domestic growth of mining sector companies experienced a significant decline in 2015. This gives a sign that a decrease in the level of consumption of a product in a country will have a negative impact on the reduced revenue generated by the mining sector so that it can trigger the occurrence of going concern audit opinion. ISSN : 2355-9357 e-Proceeding of Management : Vol.6, No.2 Agustus 2019 | Page 3572 The sampling method uses purposive sampling method with a total sample of 35 companies and a research period of 5 years so that the number of sample units is 175 data. In analyzing the influence of the independent variables dependent, logistic regression analysis was used using IBM SPSS Statistics version 23 software. Based on the results of the study, the auditor reputation variable, profitability, leverage, and company growth simultaneously have a significant effect on the acceptance of the going concern audit opinion, where the auditor's reputation, profitability, leverage, and company growth can influence the going concern audit opinion. Partially, the results of auditor reputation and profitability variables are affected with negative results on the acceptance of going-concern audit opinion. While the leverage variable and company growth have no significant effect on the acceptance of going-concern audit opinion. Keywords: Going Concern, Leverage, Going Concern Audit Opinion, Company Growth, Profitability, Auditor Reputation.

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