Analisis Pengaruh Financial Distress, Disclosure, Kepemilikan Institusional Terhadap Penerimaan Opini Audit Going Concern (studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bei Tahun 2014-2017)

Pingka Nadya Ashari, Elly Suryani

Abstract

Abstrak Sebuah perusahaan yang mendapatkan opini audit going concern dari auditor dapat mengindikasikan bahwa perusahaan tersebut sedang dalam kondisi yang dipertanyakan kelangsungan hidupnya. Banyak hal yang mempengaruhi seorang auditor dalam memberikan opini audit going concern kepada perusahaan. Hal tersebut dapat dipengaruhi oleh faktor internal maupun faktor eksternal. Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor financial distress, disclosure, kepemilikan institusional terhadap penerimaan opini audit going concern secara simultan dan parsial. Populasi dalam penelitian ini ialah perusahaan infrastruktur, utilitas, dan komunikasi yang terdaftar pada BEI pada tahun 2014-2017. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 144 sampel selama periode 2014-2017. Teknik analisis yang digunakan adalah analisis regresi logistik. Berdasarkan hasil pengujian, financial distress, disclosure, dan kepemilikan institusional secara simultan berpengaruh signifikan terhadap penerimaan opini audit going concern. Secara parsial dapat disimpulkan bahwa variabel financial distress, disclosure, dan kepemilikan institusional berpengaruh secara negatif terhadap penerimaan opini audit going concern. Kata kunci: Financial Distress, Disclosure, Kepemilikan Institusional, dan Going Concern. Abstract A company that gets a going concern audit opinion from the auditor can indicate that the company is in a condition that is questionable about its survival. Many things affect an auditor in giving a going concern audit opinion to the company. This can be influenced by internal factors and external factors. This study aims to determine the effect of financial distress factors, disclosure, institutional ownership on the acceptance of going-concern audit opinions simultaneously and partially. The population in this study were infrastructure, utilities, and communication companies registered on the Indonesia Stock Exchange in 2014-2017. The sample selection technique used was purposive sampling and obtained 144 samples during the 2014-2017 period. The analysis technique used is panel data regression. Based on the results of testing, financial distress, disclosure, and institutional ownership simultaneously have a significant effect on the acceptance of going-concern audit opinion. Partially it can be concluded that financial distress, disclosure, and institutional ownership variables negatively affect the acceptance of goingconcern audit opinion Keywords: Financial Distress, Disclosure, Institutional Ownership, Going Concern.

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