PENGARUH KONDISI KEUANGAN, OPINION SHOPPING, DAN LEVERAGE TERDAHAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus Perusahaan Sektor Properti dan Real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018) Effect of Financial Conditions, Opinion Shopping, and Leverage on Acceptance of Going Concern Audit Opinions (Case Study of Property and Real estate Sector Companies Listed on the Indonesia Stock Exchange 2016 - 2018)

Achmad, Yuliani Fauzi and Windratno, Windratno (2020) PENGARUH KONDISI KEUANGAN, OPINION SHOPPING, DAN LEVERAGE TERDAHAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus Perusahaan Sektor Properti dan Real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018) Effect of Financial Conditions, Opinion Shopping, and Leverage on Acceptance of Going Concern Audit Opinions (Case Study of Property and Real estate Sector Companies Listed on the Indonesia Stock Exchange 2016 - 2018). Pengaruh Kondisi Keuangan, Opinion Shopping, dan Leverage terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Perusahaan Sektor Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia tahun 2016 – 2018). (Unpublished)

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kondisi keuangan, opinion shopping, dan leverage terhadap penerimaan opini audit going concern pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Penelitian ini menggunakan metode asosiatif hubungan dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier logistik dengan SPSS. Populasi penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2016-2018. Teknik pengambilan sample dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sample sebanyak 28 perusahaan sehingga total observasi dalam penelitian ini sebanyak 84 laporan keuangan. Data yang digunakan dalam penelitian ini berupa data sekunder. Dalam pengumpulan data penelitian ini menggunakan time series melalui situs resmi IDX: www.idx.co.id. Berdasarkan hasil pengujian dan analisis menggunakan analisis regresi linier logistic maka diperoleh bahwa secara simultan kondisi keuangan, opinion shopping, dan leverage berpengaruh secara signifikan terhadap penerimaan opini audit going concern. Secara parsial, variable opinion shopping berpengaruh secara signifikan terhadap penerimaan opini audit going concern. Sedangkan variable kondisi keuangan dan leverage tidak berpengaruh secara signifikan terhadap penerimaan opini audit going concern. This study aims to determine the effect of financial conditions, opinion shopping, and leverage on going concern audit opinion acceptance of property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. ABSTRACT This study uses an associative relationship method with a quantitative approach, which is measured using a logistic linear regression-based method with SPSS. The population of this study is all property and real estate sector companies listed on the IDX for the 2016-2018 period. The sampling technique in this study used a purposive sampling method with a total sample size of 28 companies so that the total observations in this study were 84 financial reports. The data used in this study are secondary data. In collecting data, this research uses time series through the official IDX website: www.idx.co.id. Based on the results of testing and analysis using logistic linear regression analysis, it is found that simultaneously financial conditions, opinion shopping, and leverage have a significant effect on going concern audit opinion acceptance. Partially, opinion shopping variable has a significant effect on going concern audit opinion acceptance. Meanwhile, the variable financial condition and leverage do not significantly influence the acceptance of going concern audit opinion.

Item Type: Article
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 1169 not found.
Date Deposited: 09 Nov 2020 09:14
Last Modified: 09 Nov 2020 09:14
URI: http://repository.stei.ac.id/id/eprint/1618

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