Institutional Repository | Satya Wacana Christian University: Implikasi Penerapan Pendekatan Business Risk Audit terhadap Kecenderungan Penerbitan Opini Going Concern
ABSTRACT
Financial statement users expect that auditors will not assess companies only be
based on the financial statement fairness. The financial statement users also
expect auditors to assess company’s going concern ability. This research had a
purpose to determine whether the application of Business Risk Audit approach
would increase auditor’s likelihood to issue going concern opinion.
The subjects of this research were auditors who worked in registered public
accountant firms. The sample selection was done by applying convenience
sampling method and therefore 84 samples from firms in Central Java, DIY, and
West Kalimantan were obtained. The hypothetical research examination applied
Mann-Whitney test or Wilcoxon Rank Sum test.
The result of this research showed that auditors who applied Business Risk Audit
approach were more likely to issue going concern opinion than auditors who did
not applied Business Risk Audit approach.
ABSTRAK
Pemakai laporan keuangan mengharapkan auditor tidak hanya menilai kewajaran
laporan keuangan perusahaan saja. Pemakai laporan keuangan juga mengharapkan
auditor untuk menilai kemampuan going concern perusahaan. Penelitian ini
bertujuan untuk mengetahui apakah penerapan pendekatan Business Risk Audit
akan meningkatkan kecenderungan auditor menerbitkan opini going concern.
Subjek dalam penelitian ini adalah auditor yang bekerja di KAP. Pemilihan
sampel dilakukan dengan metode convenience sampling dan diperoleh 84 sampel
yang berasal dari Jawa Tengah, DIY, dan Kalimantan Barat. Pengujian hipotesis
penelitian mengggunakan uji Mann-Whitney atau uji Wilcoxon Rank Sum.
Hasil penelitian ini menunjukkan bahwa auditor yang menerapkan pendekatan
Business Risk Audit lebih cenderung untuk menerbitkan opini going concern
dibandingkan dengan auditor yang tidak menerapkan pendekatan Business Risk
Audit.
Financial statement users expect that auditors will not assess companies only be
based on the financial statement fairness. The financial statement users also
expect auditors to assess company’s going concern ability. This research had a
purpose to determine whether the application of Business Risk Audit approach
would increase auditor’s likelihood to issue going concern opinion.
The subjects of this research were auditors who worked in registered public
accountant firms. The sample selection was done by applying convenience
sampling method and therefore 84 samples from firms in Central Java, DIY, and
West Kalimantan were obtained. The hypothetical research examination applied
Mann-Whitney test or Wilcoxon Rank Sum test.
The result of this research showed that auditors who applied Business Risk Audit
approach were more likely to issue going concern opinion than auditors who did
not applied Business Risk Audit approach.
ABSTRAK
Pemakai laporan keuangan mengharapkan auditor tidak hanya menilai kewajaran
laporan keuangan perusahaan saja. Pemakai laporan keuangan juga mengharapkan
auditor untuk menilai kemampuan going concern perusahaan. Penelitian ini
bertujuan untuk mengetahui apakah penerapan pendekatan Business Risk Audit
akan meningkatkan kecenderungan auditor menerbitkan opini going concern.
Subjek dalam penelitian ini adalah auditor yang bekerja di KAP. Pemilihan
sampel dilakukan dengan metode convenience sampling dan diperoleh 84 sampel
yang berasal dari Jawa Tengah, DIY, dan Kalimantan Barat. Pengujian hipotesis
penelitian mengggunakan uji Mann-Whitney atau uji Wilcoxon Rank Sum.
Hasil penelitian ini menunjukkan bahwa auditor yang menerapkan pendekatan
Business Risk Audit lebih cenderung untuk menerbitkan opini going concern
dibandingkan dengan auditor yang tidak menerapkan pendekatan Business Risk
Audit.