Pengaruh Reputasi Kap, Kualitas Audit, Profitabilitas, Leverage Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

Farah Afiyahsyifa, Majidah Majidah

Abstract

Abstrak Opini audit going concern merupakan opini auditor terhadap perusahaan yang diragukan kelangsungan usahanya. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan untuk menghindari kesalahan dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh reputasi KAP, kualitas audit, profitabilitas, leverage dan opini audit sebelumnya tehadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017, baik secara simultan maupun parsial. Teknik sampling menggunakan purposive sampling, sehingga didapatkan sebanyak 108 data sampel penelitian. Analisis data penelitian menggunakan analisis statistik deskriptif dan analisis regresi logistik. Dalam penelitian ini, variabel reputasi KAP, kualitas audit, profitabilitas, leverage dan opini audit sebelumnya berpengaruh simultan tehadap opini audit going concern. Namun demikian, variabel reputasi KAP, kualitas audit, profitabilitas dan leverage tidak berpengaruh signifikan terhadap opini audit going concern. Kata Kunci: Reputasi KAP, Kualitas Audit, Profitabilitas, Leverage, Opini Audit Sebelumnya, Going Concern Abstract A going concern audit opinion is the auditor's opinion of the company which business continuity is doubtful. The going concern audit opinion could be used as an early warning for the financial statement’s user to avoid making mistakes in decisions. This research aims to determine the effect of public accountant reputation, audit quality, profitability, leverage and previous year audit opinion in a manufacturing company that listed in Indonesia Stock Exchange on period 2014-2017 on going concern audit opinion, both simultaneously and partially. Sampling techinuque using purposive sampling method so that it obtained 108 research sample data. Analysis of research data using descriptive statistical analysis and logistic regression analysis. In this study, public accountant reputation, audit quality, profitability, leverage and previous year audit opinion simultaneously influence on going concern audit opinion. However, public accountant reputation, audit quality, profitability and leverage have no significant effect on going concern audit opinion. Keywords: Public Accountant Reputation, Audit Quality, Profitability, Leverage, Previous Year Audit Opinion, Going Concern

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