Pengaruh Financial Distress, Rasio Leverage, Dan Rasio Arus Kas Terhadap Pemberian Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

Tridevy, Bunga Novalia (2021) Pengaruh Financial Distress, Rasio Leverage, Dan Rasio Arus Kas Terhadap Pemberian Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilaksanakan untuk menguji adanya pengaruh financial distress, rasio leverage, dan rasio arus kas yang dimiliki perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019 terhadap pertimbangan pemberian opini audit going concern oleh auditor. Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian berjumlah 78 perusahaan manufaktur yang ditentukan melalui purposive sampling. Analisis yang digunakan dalam menguji pengaruh antar variabel penelitian adalah regresi logistik. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif terhadap pemberian opini audit going concern dan rasio leverage berpengaruh positif terhadap pemberian opini audit going concern. Di sisi lain, rasio arus kas tidak berpengaruh terhadap pemberian opini audit going concern. Kesimpulan dari hasil penelitian tersebut adalah akuntan publik akan meragukan kemampuan perusahaan dalam mempertahankan hidupnya ketika sedang mengalami financial distress (Z-Score kurang dari 1,21) dan memiliki nilai rasio leverage yang tinggi (diatas 2). Dengan kata lain, financial distress dan rasio leverage dapat dijadikan bahan pertimbangan oleh auditor dalam memberikan opini audit going concern.

English Abstract

This study was conducted to assess the effect of financial distress, leverage ratio, and cash flow ratio of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period of 2017-2019 on the auditors’ consideration of awarding going concern audit opinion. This research uses secondary data obtained from the official website of the Indonesia Stock Exchange. Using purposive sampling, 78 manufacturing companies were selected as the sample. Logistic regression incorporated to assess the effect between variables. This study finds that financial distress negatively affects the awarding of going concern audit opinion, leverage ratio positively affects the awarding, and cash flow ration does not influence the awarding. Therefore, it can be concluded that public accountants will doubt a company’s ability to maintain its sustainability if it is under financial distress (Z-score of lower than 1.21) and has a high leverage ratio (higher than two). In other words, financial distress and leverage ratio can be used by auditors to consider the awarding of going concern audit opinion.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 05021020041
Uncontrolled Keywords: Opini audit going concern, financial distress, Altman Z-Score, rasio leverage, rasio arus kas, going concern audit opinion, financial distress, Altman Z-Score, leverage ratio, cash flow ratio
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 01 Nov 2021 06:18
Last Modified: 25 Feb 2022 01:55
URI: http://repository.ub.ac.id/id/eprint/186270
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