Pengaruh Komite Audit, Kondisi Keuangan Perusahaan Dan Pertumbahan Perusahaan Terhadap Opini Audit Going Concern (studi Pada Perusahaan Transportasi Yang Ada Di Bursa Efek Indonesia (bei) Periode 2015-2019)

Ristania Adinda Katrian, Annisa Nurbaiti

Abstract

ABSTRAK Transportasi diperkirakan akan terus menjalankan usahanya secara berkesinambungan dan perkembangan transportasi tersebut memiliki pengaruh yang besar terhadap perekonomian Indonesia. Jasa transportasi diperlukan untuk membantu kegiatan sektor lainnya untuk mengangkut barang dan manusia dalam kegiatan pada masingmasing sektor tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, kondisi keuangan perusahaan dan pertumbuhan perusahaan berpengaruh secara simultan dan parsial pada penerimaan opini audit going concern pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dan diperoleh sebanyak 26 perusahaan dalam kurun waktu 5 tahun sehingga didapat 130 total sampel perusahaan. Teknik analisis regresi logistik dengan menggunakan aplikasi SPSS 23. Berdasarkan hasil pengujian, variabel komite audit, kondisi keuangan perusahaan, dan pertumbuhan perusahaan berpengaruh secara simultan terhadap pemberian opini audit going concern. Secara parsial, didapatkan hasil variabel pertumbuhaan perusahaan berpengaruh negatif terhadap opini audit going concern dan kondisi keuangan perusahaan berpengaruh positif terhadap pemberian opini audit goin concern. Sedangkan komite audit tidak berpengaruh terhadap opini audit going concern. Bagi para investor hasil penelitian ini dapat membantu dalam pengambilan keputusan investasi dan disarankan berhati-hati terhadap perusahaan yang sedang mengalami pertumbuhan perusahaan, karena variabel tersebut memiliki pengaruh signifikan terhadap penerimaan opini audit going concern Kata kunci: Komite Audit, Kondisi Keuangan Perusahaan, Pertumbuhan Perusahaan dan opini audit going concern ABSTRACT Transportation is expected to continue to run its business in a sustainable manner and the development of such transportation has a major impact on the Indonesian economy. Transportation services are needed to help other sector activities to transport goods and people in activities in each of these sectors. This study aims to determine the effect of the audit committee, the company's financial condition and the company's growth have a simultaneous and partial effect on the acceptance of going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. The data collection method in this study uses secondary data sources in the form of annual financial report documents of the transportation sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. This study uses purposive sampling with a total sample of 26 companies. The analytical method in this study uses the logistic regression method with SPSS 23 statistical software. Based on the test results, the variables of the audit committee, the company's financial condition, and the company's growth have a simultaneous effect on the provision of going concern audit opinions. Partially, the results obtained that the company's growth variable has a negative effect on going concern audit opinions and the company's financial condition has a positive effect on giving going concern audit opinions. While the audit committee has no effect on going concern audit opinion. For investors, the results of this study can help in making investment decisions and it is advisable to be careful of companies that are experiencing company growth, because these variables have a significant influence on the acceptance of going concern audit opinions. ISSN : 2355-9357 e-Proceeding of Management : Vol.8, No.5 Oktober 2021 | Page 5145 Keywords: company growth, audit committee, company financial condition, and going concern opinion

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