Pengaruh Mekanisme Corporate Governance, Kondisi Keuangan Perusahaan, Dan Disclosure Terhadap Opini Audit Going Concern (studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

Ayu Winda Afrida Rachma, Annisa Nurbaiti

Abstract

Abstrak Opini audit going concern merupakan pendapat yang dikeluarkan oleh auditor atas keraguaan kelangsungan usaha atau kelangsungan hidup perusahaan yang disebabkan oleh kondisi yang tidak seharusnya maka entitas usaha dikatakan sedang bermasalah atau adanya beberapa faktor. Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance, kondisi keuangan, dan disclosure secara simultan dan parsial terhadap opini audit going concern. Metode dalam penelitian ini adalah metode penelitian kuantitatif dengan data yang diambil adalah sekunder. Populasi pada penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Metode pengambilan sampel yang diambil menggunakan metode purposive sampling dan memperoleh 17 sampel penelitian selama periode 2015-2019. Berdasarkan hasil penelitian ini menunjukkan bahwa mengetahui mekanisme corporate governance, kondisi keuangan, dan disclosure secara simultan berpengaruh terhadap opini audit going concern. Secara parsial variabel kepemilikan institusional, kondisi keuangan perusahaan berpengaruh secara negatif terhadap opini audit going concern, sedangkan variabel kepemilikan manajerial, dewan komisaris independen, disclosure tidak berpengaruh terhadap opini audit going concern. Penelitian ini diharapkan untuk memberikan ilmu pengetahuan terkait akuntansi khususnya bidang auditing dan going concern serta sebagai bahan kajian dalam penelitian dimasa yang akan datang. Berdasarkan penelitian ini, maka peneliti selanjutnya diharapkan dapat menggunakan indikator-indikator lain selain variabel tersebut, agar lebih memperluas penelitian selanjutnya. Kata Kunci: opini audit going concern, kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen, kondisi keuangan Perusahaan, disclosure Abstract Audit going concern opinion is an opinion issued by the auditor on doubts about the business continuity or viability of the company caused by conditions that should not mean that the business entity is said to be in trouble or there are several factors. This study aims to determine the effect of corporate governance mechanism, financial condition, and disclosure simultaneously and partially onaudit opinion going concern. The method in this study is a quantitative research method with secondary data taken. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling method was taken using the purposive sampling method and obtained 17 research samples during the 2015-2019 period. Based on the results of this study indicate that knowing the mechanism of corporate governance, financial condition, and disclosure simultaneously affect theaudit opinion going concern. Partially, the variable of institutional ownership, the company's financial condition has a negative effect on theaudit opinion going concern, while the managerial ownership variable, independent board of commissioners, disclosure has no effect on theaudit opinion going concern. This research is expected to provide knowledge related to accounting, especially in the field of auditing and going concern as well as study material in future research. Based on this research, further researchers are expected to be able to use other indicators besides these variables, in order to further expand further research. Keywords: going concern audit opinion, managerial ownership, institutional ownership, independent board of commissioners, company's financial condition, disclosure

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