Pengaruh Risiko Keuangan, Strategi Bisnis, Dan Mekanisme Corporate Governance Terhadap Opini Audit Going Concern (studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015- 2019)

Indriyana Putri, Majidah Majidah

Abstract

Abstrak Opini audit going concern adalah opini audit yang dikeluarkan oleh auditor terhadap perusahaan yang diragukan kelangsungan usahanya. Adanya opini audit going concern disebabkan beberapa faktor yang menyebabkan kelangsungan usaha perusahaan terganggu. Tujuan penelitian ini adalah untuk mengetahui adanya pengaruh secara simultan dan parsial variabel risiko keuangan, strategi bisnis, dan mekanisme corporate governance terhadap opini audit going concern pada perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di BEI periode 2015-2019. Sampel yang digunakan adalah purposive sampling dan memperoleh sebayak 220 data penelitian. Analisis penelitian yang digunakan yaitu deskriptif dan analisis regresi logistik. Hasil penelitian risiko keuangan, strategi bisnis, dan mekanisme corporate governance berpengaruh secara simultan terhadap opini audit going concern. Hasil secara parsial risiko keuangan berpengaruh positif dan strategi bisnis berpengaruh negatif terhadap opini audit going concern. Sedangkan mekanisme corporate governance tidak berpengaruh secara parsial terhadap opini audit going concern. Kata Kunci: Mekanisme Corporate Governance, Opini Audit Going Concern, Risiko Keuangan, Strategi Bisnis Abstrak Going concern audit opinion is an opinion by the auditors of the company in question its survival. The existence of audit opinion is going concern caused by several factors that disrupt the company's business continuity. The purpose of this study was to determine the simultaneous and partial effect of financial risk variables, business strategies, andmechanisms corporate governance onaudit opinions going concern on infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used was purposive sampling and obtained as many as 220 research data. The research analysis used is descriptive and logistic regression analysis. The results of research on financial risk, business strategy, andmechanisms corporate governance have a simultaneous effect on going concern audit opinion. Partial, financial risk has a positive effect and business strategy has a negative effect on going concern audit opinion. While the mechanism corporate governance does not partial affect on going concern audit opinion. Keywords: Business Strategy, Financial Risk, Going Concern Audit Opinion, Mechanism corporate governance

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