Pengaruh Financial Distress, Leverage, Dan Kualitas Audit Terhadap Pemberian Opini Audit Going Concern (studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2018)

Fica Putri Alristy, Annisa Nurbaiti, Djusnimar Zulistina

Abstract

Abstrak
Opini audit going concern adalah opini yang dikeluarkan oleh seorang auditor untuk suatu perusahaan apabila perusahaan
diragukan dalam mempertahankan kelangsungan usahanya. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress,
leverage, dan kualitas audit berpengaruh secara simultan dan parsial pada penerimaan opini audit going concern pada perusahaan
sektor pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2013-2018.
Penelitian ini menggunakan metode kuantitatif. Sebanyak 42 sampel diperoleh dengan menggunakan metode purposive
sampling. Metode analisis menggunakan analisis regresi logistik. Hipotesis dalam penelitian ini diuji menggunakan software IBM
SPSS Statistic versi 23.
Berdasarkan hasil penelitian, variabel financial distress, leverage dan kualitas audit berpengaruh secara simultan
terhadap penerimaan opini audit going concern. Secara parsial, variabel leverage berpengaruh terhadap penerimaan opini audit
going concern. Sedangkan variabel financial distress dan kualitas audit tidak berpengaruh secara signifikan terhadap penerimaan
opini audit going concern.
Kata Kunci: going concern, opini audit going concern, financial distress, leverage, kualitas audit.
Abstract
Going concern audit opinion is the opinion issued by an auditor for a company if the company is doubtful in maintaining business
continuity. This study aims to determine the effect of financial distress, leverage, and audit quality simultaneously and partially
influence the acceptance of going-concern audit opinion in mining sector companies listed on the Indonesia Stock Exchange in
2013-2018.
This research uses quantitative methods. A total of 42 samples were obtained using the purposive sampling method. The method
of analysis uses logistic regression analysis. The hypothesis in this study was tested using IBM SPSS Statistics version 23.
Based on the results of the study, financial distress, leverage and audit quality variables simultaneously influence the acceptance
of going concern audit opinion. Partially, the leverage variable influences the acceptance of going concern audit opinion. While
the financial distress and audit quality variables do not significantly influence the going concern audit opinion.
Keywords: going concern, going concern audit opinion, financial distress, leverage, audit quality

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