ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, DEBT DEFAULT, AUDITOR CLIENT TENURE DAN AUDIT DELAY TETHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI.

Gultom, Hariono (2016) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, DEBT DEFAULT, AUDITOR CLIENT TENURE DAN AUDIT DELAY TETHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah adanya indikasi pengaruh yang dapat menentukan keberlangsungan hidup suatu perusahaan dari good corporate governance, debt default, auditor client tenure dan audit delay terhadap penerimaan opini audit going concern. Indikator good corporate governance yang digunakan yaitu komite audit, kepemilikan manajerial, dan komisaris independen. Penelitian ini bertujuan untuk membuktikan secara empiris bahwa terdapat hubungan antara good corporate governance (komite audit, kepemilikan manajerial, dan komisaris independen), debt default, auditor client tenure dan audit delay terhadap penerimaan opini audit going concern secara parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 148 perusahaan manufaktur yang terdaftar di BEI pada periode 2011-2014. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 21 perusahaan sampel yang diunduh dari website BEI yaitu www.idx.co.id dan sahamok.com. Teknik analisis data yang digunakan adalah statistik dekriptif, uji asumsi klasik dan uji regresi logistik dengan software SPSS 20. Hasil pengujian hipotesis secara parsial menunjukkan bahwa probabilitas komite audit (0,943>0,05) artinya, semakin besar proporsi jumlah komite audit tidak menjadikan tata kelola perusahaan berjalan dengan baik terutama dalam hal peningkatan kualitas laporan keuangan, kepemilikan manajerial (0,323>0,05) artinya, semakin meningkatnya kepemilikan manajerial tidak menjadikan manajer lebih optimal dalam mengelola perusahaan, komisaris independen (0,902>0,05) artinya, semakin meningkatnya komisaris independen tidak menjadikan tata kelola perusahaan berjalan dengan baik terutama dalam hal menjamin transparansi dan keterbukaan laporan keuangan, debt default (0,000<0,05) artinya, perusahaan sedang dalam masalah keuangan sehingga tidak mampu memenuhi kewajiban hutang-hutangnya yang telah jatuh tempo, auditor client tenure (0,507<0,05) artinya, auditor tidak terganggu dengan lamanya perikatan yang terjalin antara auditor dengan klien, audit delay (0,009>0,05) artinya, auditor membutuhkan waktu yang lebih lama untuk menemukan bukti yang cukup bahwa perusahaan sedang mengalami masalah going concern.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIkhsan, Arfan197901282003121002
Call Number: SK-2016 AKT 036
Keywords: Good Corporate Governance; Komite Audit; Kepemilikan Manajerial; Audit Delay; Opini Audit Going Concern.
Subjects: H Social Sciences > HB Economic Theory. Demography > HB3711 Business cycles. Economic fluctuations
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 09 Jun 2016 03:42
URI: http://digilib.unimed.ac.id/id/eprint/5667

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