PENGARUH AUDIT REPORT LAG, RASIO LEVERAGE DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

MAKSUM, MUHAMMAD (2021) PENGARUH AUDIT REPORT LAG, RASIO LEVERAGE DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui audit report lag, rasio leverage dan audit tenure terhadap opini audit going concern dan layak pada perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian kuantitatif dan metoda analisis data yang digunakan adalah analisis regresi logistic dengan Eviews 10. Populasi dari penelitian ini adalah seluruh perusahaan go public yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 44 perusahaan. Metoda pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Berdasarkan hasil analisis regresi logistic dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Secara parsial audit report lag berpengaruh positif signifikan terhadap opini audit going concern. Hal ini mengindikasikan semakin lama audit report lag maka akan semakin kecil potensi going concern bagi perusahaan. (2) Secara parsial rasio leverage tidak berpengaruh terhadap opini audit going concern. Hal ini mengindikasikan semakin besar rasio leverage maka akan semakin kecil kemungkinan menerima opini audit going concern. (3) Secara parsial audit tenure berpengaruh positif signifikan terhadap opini audit going concern. Hal ini mengindikasikan bahwa semakin lama kerjasama antara KAP dan perusahaan dapat menyebabkan berkurangnya independensi KAP, sehingga opini yang dikeluarkan merupakan opini yang menyesatkan dan akan merugikan berbagai pihak. (4) Model Regresi layak untuk menjelaskan opini audit going concern dengan audit report lag, rasio leverage dan audit tenure. Kata Kunci : Audit Report Lag, Rasio Leverage, Audit Tenure, Opini Audit Going Concern ABSTRACT This study aims to determine the audit report lag, leverage ratio and audit tenure on going-concern and appropriate audit opinions on go public companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative research strategy and the data analysis method used is logistic regression analysis with Eviews 10. The population of this study is all publicly listed companies on the Indonesia Stock Exchange in 2018-2020. The sample was determined based on the purposive sampling method, so that a sample of 44 companies was obtained. The data collection method uses documentation through the official IDX website www.idx.co.id. Based on the results of logistic regression analysis with a significance level of 5%, the results of this study conclude that : (1) Partially, audit report lag has a significant positive effect on going-concern audit opinion. This indicates that the longer the audit report lag, the smaller the potential going concern for the company. (2) Partially, the leverage ratio has no effect on going concern audit opinion. This indicates that the greater the leverage ratio, the less likely it is to receive a going concern audit opinion. (3) Partially, audit tenure has a significant positive effect on going-concern audit opinion. This indicates that the longer the cooperation between the KAP and the company can lead to a decrease in the independence of the KAP, so that the opinion issued is a misleading opinion and will harm various parties. (4) Regression model is feasible to explain going concern audit opinion with audit report lag, leverage ratio and audit tenure. Keywords: Audit Report Lag, Leverage Ratio, Tenure Audit, Going Concern Audit Opinion

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKAMIL, KRISHNA0304015801krishna.kamil@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mr Muhammad Maksum
Date Deposited: 20 Dec 2021 00:56
Last Modified: 20 Dec 2021 00:56
URI: http://repository.stei.ac.id/id/eprint/6305

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