Pengaruh Kondisi Keuangan dan Insolvensi Perusahaan Terhadap Pemberian Opini Audit Going Concern

Widyaningsih, Tiffany Roselina (2020) Pengaruh Kondisi Keuangan dan Insolvensi Perusahaan Terhadap Pemberian Opini Audit Going Concern. Sarjana thesis, Universitas Brawijaya.

Abstract

Tujuan penelitian ini untuk menguji pengaruh kondisi keuangan dan insolvensi perusahaan terhadap pemberian opini audit going concern dengan studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Adanya agency conflict dalam pengelolaan keuangan menyebabkan perusahaan membutuhkan auditor independen untuk memberikan opini atas kelangsungan hidupnya. Saat perusahaan dalam kondisi keuangan distress dan tidak mampu membayar utang terhadap kreditur, maka auditor berhak memberikan opini audit going concern atas keraguan kelangsungan hidup perusahaan. Kondisi keuangan dilihat dari Financial Distress, sedangkan insolvensi perusahaan dilihat dari Current Ratio, Debt to Assets Ratio, dan Debt to Equity Ratio. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dengan teknik pengumpulan data pada situs resmi BEI dan situs resmi perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Sampel ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 12 perusahaan atau 36 data. Data dalam penelitian ini dianalisis menggunakan regresi logistik dengan bantuan aplikasi SPSS 24. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif terhadap pemberian opini audit going concern. Hasil penelitian ini gagal membuktikan debt to assets ratio dan debt to equity ratio berpengaruh positif terhadap pemberian opini audit going concern. Hipotesis current ratio berpengaruh negatif terhadap pemberian opini audit going concern, namun hasil penelitian current ratio menunjukkan arah positif tidak berpengaruh terhadap pemberian opini audit going concern.

English Abstract

The purpose of this study was to examine the effect of the company's financial condition and insolvency on the provision of a going concern audit opinion with a case study on a manufacturing company listed on the Indonesia Stock Exchange. The existence of an agency conflict in financial management causes the company to need an independent auditor to provide an opinion on its viability. When the company is in financial distress and unable to pay its debts to creditors, the auditor has the right to provide a going concern audit opinion on doubts about the company's viability. Financial condition is seen from Financial Distress, while company insolvency is seen from Current Ratio, Debt to Assets Ratio, and Debt to Equity Ratio. This study uses secondary data in the form of the company's annual financial statements with data collection techniques on the IDX official website and the company's official website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample was determined by using purposive sampling method in order to obtain 12 companies or 36 data. The data in this study were analyzed using logistic regression with the help of the SPSS 24 application. The results showed that financial distress had a negative effect on the going concern audit opinion. The results of this study fail to prove that the debt to assets ratio and debt to equity ratio have a positive effect on the provision of going concern audit opinions. The current ratio hypothesis has a negative effect on the provision of going-concern audit opinion, but the results of the current ratio study show that the positive direction does not affect the provision of going-concern audit opinion

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	052002
Uncontrolled Keywords:	Financial Distress, Current Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Opini Audit Going Concern
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username rizky
Date Deposited:	23 Oct 2021 16:28
Last Modified:	20 Sep 2024 02:32
URI:	http://repository.ub.ac.id/id/eprint/185689

Text TIFFANY ROSELINA WIDYANINGSIH.pdf Download (2MB)

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