Analisis Pengaruh Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern

Abstract

Seorang auditor bertanggungjawab memberikan peringatan maupun sanksi kepada para pengguna laporan keuangan dalam mempertahankan going concern dimasa yang akan datang yang diatur dalam Pernyataan Standar Akuntansi. Penelitian ini digunakan untuk melihat pengaruh dari rasio likuidity, solvenvy, aktivity dan laverage terhadap penerimaan opini audit going concern. Manufacturing company yang tedaftar di Bursa Efek Indonesia pada tahun 2017-2019 merupakan populasi dalam penelitian ini. Metode purposive sampling merupakan sampel yang digunakan dalam penelitian ini. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 69 perusahaan. Analisis statistik deskriftif dan analisis regresi logistik merupakan teknik analisis yang digunakan dalam penelitian ini. Hasil penelitian ini mengemukakan bahwa rasio aktivitytidakberpengaruh terhadap penerimaan opini audit going concern, sedangkan rasio likuidity, solvency dan leverage berpengaruh terhadap penerimaan opini audit going concern.

Financial Distress and Other Financial Conditions on Going Concern Audit Opinions

“…Previous research conducted by Sussanto and Aquariza (2012) and Sutedja (2010) found that solvency proxied by the debt to assets ratio affects the acceptance of going concern audit opinions from auditors. Siallagan., et al (2020) and Meifiana and Prasetyo (2017) obtained that solvency has no significant effect on acceptance of going concern audit opinion. Based on the research above, there is an inconsistency in the influence of solvency on going concern audit opinion.…”

“…In relation to liquidity, the smaller the liquidity, the less liquid the company is, so that it cannot pay its creditors, the auditor is likely to provide an audit opinion with a going concern. Siallagan., et al (2020) obtained that liquidity has a significant effect on acceptance of going concern audit opinions. Arma (2013) obtained that liquidity has a significant negative effect on going concern audit opinion.…”