PENGARUH AUDIT TENURE, DEBT DEFAULT, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARNIATI, BAKTI (2018) PENGARUH AUDIT TENURE, DEBT DEFAULT, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah bahwa perusahaan yang menerima opini audit going concern maka kelangsungan hidupnya diragukan dan ini akan membuat hilangnya kepercayaan dari para investor terhadap kelanjutan hidup perusahaan sehingga akan membuat sulit manajemen perusahaan untuk dapat bangkit kembali lagi dari kondisi terpuruk. Penelitian ini bertujuan untuk mengetahui pengaruh penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di BEI dan melihat apakah going concern dipengaruh oleh Audit Tenure, Debt Default, Kepemilikan Manajerial dan Ukuran Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017 sebanyak 144 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, yang menjadi sampel penelitian sebanyak 18 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengunduh laporan keuangan yang telah di audit oleh auditor independen dari situs www.idx.co.id. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik dengan dibantu oleh program SPSS (Statistical Product and Service Solution) versi 20. Hasil pengujian hipotesis secara parsial menunjukkan bahwa debt default (0,034<0.05) artinya, perusahaan sedang dalam masalah keuangan sehingga tidak mampu dalam memenuhi kewajiban hutang-hutangnya yang telah jatuh tempo, audit tenure (0,585>0,05) artinya, auditor tidak terganggu dengan lamanya perikatan yang terjalin antara auditor dengan klien, auditor akan tetap mengeluarkan opini audit going concern kepada perusahaan yang diragukan kemampuannya untuk mempertahankan kelangsungan usaha tanpa memperdulikan kehilangan fee audit yang akan diterimanya. kepemilikan manajerial (0,582>0,05) artinya, semakin meningkatnya kepemilikan manajerial tidak menjadikan manajer lebih optimal dalam mengelola perusahaan, ukuran perusahaan (0,575>0,05) artinya, meskipun sebuah perusahaan tergolong dalam perusahaan kecil, namun jika perusahaan tersebut memiliki manajemen dan kinerja yang bagus sehingga mampu bertahan dalam jangka panjang maka semakin kecil potensi mendapatkan opini audit going concern. Kesimpulan dari penelitian ini adalah variabel debt default berpegaruh terhadap opini audit going concern, sedangkan audit tenure, kepemilikan manajerial dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Nasirwan196807122001121002
Call Number: SK-2019 AKT 001
Keywords: Audit Tenure; Debt Default; Kepemilikan Manajerial; Ukuran Perusahaan; Opini Audit Going Concern
Subjects: H Social Sciences > HG Finance
L Education > LB Theory and practice of education
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Renaldi Syafaruddin Akbar
Date Deposited: 19 Feb 2019 13:44
URI: http://digilib.unimed.ac.id/id/eprint/31967

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