Faktor Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2014-2018

Abstract

AbstrakPenelitiannya ini mengkaji mengenai pengaruhnya kualitas audit, likuiditas perusahaan, opini audit tahun sebelumnya pada Opini Audit Going Concern. Metode penelelitiannya berjenis kualitatif, Dalam analisisnya melalui uji kelayakan model regresi logistic. Sampel yang digunakan dengan sampling dan didapatkan sampel sejumlah 145 perusahaan manufaktur yang tercantum dalam daftar di BEI tahun 2014-2019. Analisis datanya dengan regresi logistic. Hasil penelitian memperlihatkan variable bebasnya tidak berpengaruh pada variabel terikat. Penelitiannya ini terbatas pada penggunaan periode 5 tahun, belum terlihat kemungkinan trend yang dipengaruhi kondisi keuangan dari model lainnya. Saran untuk penelitian lebih lanjut agar menambah variabel independen untuk mengetahui lebih lanjut pengaruh yang berdampak pada Opini keberlangsungan hidup pesrusahaan. Dilain sisi kami menyarankn agar bisa mengubah variabel KAP agar tidak hanya fokus pada big four dan no-big four.Kata Kunci: kualitas audit, kondisi keuangan perusahaan, opini audit tahun sebelumnya, opini audit going concern.AbstractResearch it examines concerning the effect quality audit, liquidity company, opinion an audit year previous on Opinion Audit Going Concern. The research method qualitative type, In his analysis through the feasibility test regression model logistic. Sample which is used with sampling and is obtained the sample 145 manufacturing companies that listed in the list in IDX 2014-2019. Analysis the data with regression logistics. Results research shows the independent variable has no effect on the dependent variable. His research is limited to use period 5 year, not yet seen possibility trend affected condition finance of other models. Advice for research furthermore so that add variable independent to find out more about the effect that it has on Opinion the survival of the company. On the other hand, we suggest that you can change the KAP variable so that it does not only focus on big four and no- big four.Keywords: audit opinion going concern, condition finance company, quality audit, opinion an audit year before

The Influence of Leverage, Debt Default, Company Size, and the Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions

“…Based on the test results, it can be concluded that the company size variable has a significant negative effect on the acceptance of going concern audit opinions, or in other words, H3 is accepted. The of this research reveal that the smaller the company, the greater the possibility of the company getting a going concern audit opinion because small companies are considered unable to maintain the continuity of their business (Tan et al, 2020).…”