Pengaruh Kualitas Audit, Financial Distress Dan Debt Default Terhadap Penerimaan Opini Audit Going Concern (studi Empiris Perusahaan Industri Jasa Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

Muhammad Yusuf Rizky, Dedik Nur Triyanto

Abstract

Abstrak Going concern opini audit adalah laporan audit wajar tanpa pengecualian dengan paragraf akan meningkatkan kekhawatiran bahwa jika ada auditor tentang kelangsungan hidup usaha perusahaan tetapi manajemen memiliki rencana untuk mengatasi kondisi tersebut. Opini audit going concern yang didapatkan oleh sebuah perusahaan menunjukan adanya kondisi dan peristiwa yang dapat menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan untuk menghindari kesalahan dalam mebuat keputusan. Opini audit going concern dapat disebabkan oleh berbagai faktor. Penelitian ini bertujuan untuk mengetahui adanya pengaruh secara simultan dan parsial antara kualitas audit, financial distress, dan debt default terhadap penerimaan opini audit going concern pada perusahaan industri jasa sub sektor transportasi yang terdaftar di BEI tahun 2015-2019. Sampel ditentukan dengan metode purposive sampling dan diperoleh sebanyak 80 data penelitian. Analisis data penelitian menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa kualitas audit, financial distress, dan debt default secara simultan berpengaruh terhadap opini audit going concern. Sedangkan secara parsial kualitas audit berpengaruh negatif terhadap opini audit going concern. Financial distress dan debt default tidak berpengaruh terhadap opini audit going concern. Penelitian ini diharapkan untuk menambah wawasan dan ilmu pengetahuan tentang faktor-faktor yang mempengaruhi opini audit going concern, selain itu penelitian ini dapat dijadikan wawasan untuk memprediksi opini audit going concern yang dipengaruhi oleh kualitas audit, financial distress, dan debt default. Oleh karena itu, diharapkan untuk melakukan penelitian lebih lanjut mengenai pengaruh antara variabel kualitas audit, financial distress, dan debt default terhadap opini audit going concern. Kata Kunci: Debt Default, Financial Distress, Kualitas Audit, Opini Audit Going Concern Abstract Going concern audit opinion is an unqualified audit report with paragraphs that will raise concerns that if there is an auditor hesistance about the going concern of the company's business but management has plans to address the condition. The going concern audit opinion obtained by a company shows that there are conditions and events that can raise the auditor's doubts about the viability of the company. Going concern audit opinion can be used as an early warning for users of financial statements to avoid mistakes in making decisions. Going concern audit opinion can be caused by various factors. This study aims to determine the simultaneous and partial effect of audit quality, financial distress, and debt default on the acceptance of going concern audit opinions in the transportation sub-sector service industry companies listed on the Indonesia Stock Exchange in 2015-2019. The sample was determined by purposive sampling method and obtained as many as 80 research data. Analysis of research data using descriptive statistical analysis and logistic regression analysis. The results show that audit quality, financial distress, and debt default simultaneously affect going concern audit opinion. While partially audit quality has a negative effect on going concern audit opinion. Financial distress and debt default have no effect on going concern audit opinion. ISSN : 2355-9357 e-Proceeding of Management : Vol.8, No.5 Oktober 2021 | Page 5170 This research is expected to add insight and knowledge about the factors that influence going concern audit opinion, besides this research can be used as insight to predict going concern audit opinion which is influenced by audit quality, financial distress, and debt default. Therefore, it is expected that the variables will conduct further research on the effect of audit quality, financial distress, and debt default on going-concern audit opinion. Keywords: Audit Quality, Debt Default, Financial Distress, Going Concern Audit Opinion

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