Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014)
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit tenure,
debt default, kondisi keuangan, kualitas audit, pertumbuhan perusahaan dan
ukuran perusahaan terhadap penerimaan opini audit going concern pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode
2011-2014 baik secara parsial maupun simultan. Metode pengambilan sampel
yang digunakan adalah metode purposive sampling dengan jumlah sampel
berjumlah 27 perusahaan. Pengolahan data dilakukan melalui metode uji regresi
logistik dengan alat bantu program software SPSS Ver 21. Hasil penelitian ini
membuktikan bahwa secara parsial, variabel independen yang berpengaruh
terhadap penerimaan opini audit going concern adalah debt default dan ukuran
perusahaan. Secara simultan audit tenure, debt default, kondisi keuangan, kualitas
audit, pertumbuhan perusahaan dan ukuran perusahaan berpengaruh terhadap
penerimaan opini audit going concern.
Keywords: audit tenure, debt default, going concern
i
Universitas Sumatera Utara
ABSTRACT
The aim of this research is to test and analyze the influence of audit tenure, debt
default, financial condition, audit quality, sales growth, and size of company on
the acceptance of going concern audit opinion on manufacturing companies listed
in Indonesian Stock Exchange in the period 2011 until 2014 either simultaneously
or partially. The method of this research is purposive sampling with the selected
samples totalling 27 companies. Data processing was perfomed by logistic
regression analysis with program software SPSS Ver. 21. The result of this
research show that partially variable indepedent which influence acceptance of
going concern is debt default and size of company. Simultaneously, audit tenure,
debt default, financial condition, audit quality, sales growth, and size of company
have influence on acceptance of going concern audit opinion.
Keywords: audit tenure, debt default, going concern
ii
Universitas Sumatera Utara
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit tenure,
debt default, kondisi keuangan, kualitas audit, pertumbuhan perusahaan dan
ukuran perusahaan terhadap penerimaan opini audit going concern pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode
2011-2014 baik secara parsial maupun simultan. Metode pengambilan sampel
yang digunakan adalah metode purposive sampling dengan jumlah sampel
berjumlah 27 perusahaan. Pengolahan data dilakukan melalui metode uji regresi
logistik dengan alat bantu program software SPSS Ver 21. Hasil penelitian ini
membuktikan bahwa secara parsial, variabel independen yang berpengaruh
terhadap penerimaan opini audit going concern adalah debt default dan ukuran
perusahaan. Secara simultan audit tenure, debt default, kondisi keuangan, kualitas
audit, pertumbuhan perusahaan dan ukuran perusahaan berpengaruh terhadap
penerimaan opini audit going concern.
Keywords: audit tenure, debt default, going concern
i
Universitas Sumatera Utara
ABSTRACT
The aim of this research is to test and analyze the influence of audit tenure, debt
default, financial condition, audit quality, sales growth, and size of company on
the acceptance of going concern audit opinion on manufacturing companies listed
in Indonesian Stock Exchange in the period 2011 until 2014 either simultaneously
or partially. The method of this research is purposive sampling with the selected
samples totalling 27 companies. Data processing was perfomed by logistic
regression analysis with program software SPSS Ver. 21. The result of this
research show that partially variable indepedent which influence acceptance of
going concern is debt default and size of company. Simultaneously, audit tenure,
debt default, financial condition, audit quality, sales growth, and size of company
have influence on acceptance of going concern audit opinion.
Keywords: audit tenure, debt default, going concern
ii
Universitas Sumatera Utara