Pengaruh Opini Audit Tahun Sebelumnya, Debt Default, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern

Halifta Muhammad, Deannes Isynuwardhana

Abstract

Abstrak Opini audit going concern merupakan asumsi akuntansi dimana suatu badan usaha dianggap akan mampu mempertahankan aktivitas usahanya dalam jangka waktu yang panjang dan tidak terjadi likuidasi dalam jangka pendek. Apabila perusahaan dianggap mengalami keraguan dalam mempertahankan kelangsungan usahanya, maka auditor akan memberikan opini audit going concern dan opini tersebut dapat membantu investor untuk mengambil keputusan. Penelitian ini dilakukan untuk mengetahui pengaruh secara simultan dan parsial antara opini audit tahun sebelumnya, debt default dan opinion shopping terhadap penerimaan opini audit going concern pada perusahaan sektor tekstil dan garment yang terdaftar di Bursa Efek Indonesia pada tahun 2014–2018. Pengujian hipotesis dalam penelitian ini diuji menggunakan analisis statistik deskriptif dan analisis regresi logistik dengan menggunakan software SPSS 25.0. Sebanyak 65 sampel perusahaan sektor tekstil dan garment yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018 diperoleh dengan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel opini audit tahun sebelumnya, debt default dan opinion shopping secara simultan berpengaruh signifikan terhadap penerimaan opini audit going concern. Secara parsial debt default, dan opinion shopping tidak berpengaruh signifikan, sedangkan opini audit tahun sebelumnya berpengaruh positif signifikan terhadap penerimaan opini audit going concern. Bagi para investor hasil penelitian ini dapat membantu dalam pengambilan keputusan investasi dan disarankan berhati-hati terhadap perusahaan yang pada tahun sebelumnya mendapatkan opini audit going concern, karena variabel tersebut memiliki pengaruh yang signifikan terhadap penerimaan opini audit going concern. . Kata Kunci: Opini audit going concern, Opini Audit Tahun Sebelumnya, Debt Default dan Opinion Shopping Abstract Auditor opinion going concern is an accounting assumption where a business entity is considered to be able to maintain its business activities for a long period of time and there will be no liquidation in the short term. If the company is considered to have doubts in maintaining business continuity, the auditor will provide a goingconcern audit opinion and that opinion can help investors to make decisions. This study was conducted to determine the simultaneous and partial influence between the previous year's audit opinion, debt default and opinion shopping on going concern audit opinion on textile and garment sector companies listed on the Indonesia Stock Exchange in 2014-2018. ISSN : 2355-9357 e-Proceeding of Management : Vol.7, No.1 April 2020 | Page 855 Hypothesis testing in this study was tested using descriptive statistical analysis and logistic regression analysis using SPSS 25.0 software. A total of 65 samples of textile and garment sector companies listed on the Indonesia Stock Exchange in 2014-2018 were obtained by purposive sampling technique. The results of this study indicate that the variables of the previous year's audit opinion, debt default and opinion shopping simultaneously have a significant effect on the acceptance of going concern audit opinion. Partially the debt default, and opinion shopping have no significant effect, while the audit opinion of the previous year has a significant positive effect on the acceptance of going concern audit opinion. For investors the results of this study can assist in investment decision making and are advised to be cautious of companies that in the previous year received going-concern audit opinions, because these variables have a significant influence on the acceptance of going-concern audit opinion. . Keywords: Going concern audit opinion, Previous Year Audit Opinion, Debt Default and Opinion Shopping

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