PENGARUH AUDIT TENURE, DEBT DEFAULT, REPUTASI AUDITOR, UKURAN PERUSAHAAN, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan di Jakarta Islamic Index (JII) Tahun 2013-2015)
| Main Authors: | Akbar, Yassin, Marita, Kusuma Wardhani, S.E.,M.Si, Akt., CA |
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| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.iain-surakarta.ac.id/271/1/29.%20Akbar%20Yassin.pdf http://eprints.iain-surakarta.ac.id/271/ |
Daftar Isi:
- ABSTRACT Going concern assumption requires companies operationally have the ability to maintain their life (going concern). If auditors are not sure of the company’s ability to survive the auditor should address the issue in the audit report. This study aims at analyzing the influence of audit tenure, debt default, auditor reputation, company size, independent board of commissioner proportion and managerial ownership on going concern opinion. The population of this research were firms which were listed on JII during the period of 2013 – 2015. To determine the selection of the samples, the reseacher used purposive sampling method. By using this method, it was obtained 30 samples of the companies and 90 observations. The data that was used was secondary data and was processed by using SPSS 16 software. The model used to test the hypothesis of the research was logistic regression analysis. Based on the result of the hypothesis testing, it is proved that auditor reputation, independent board of commissioner proportion and managerial ownership affected on to auditing going concern opinion. While audit tenure, debt default and company size didn’t affect on to auditing going concern opinion. Key Words: Auditing going concern opinion. ABSTRAK Asumsi going concern mengharuskan perusahaan secara operasional memiliki kemampuan untuk mempertahankan kelangsungan hidupnya (going concern). Apabila auditor tidak yakin dengan kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya maka auditor harus menyampaikan masalah tersebut dalam laporan audit. Penelitian ini bertujuan untuk menganalisis pengaruh auditor tenure, debt default, reputasi auditor, ukuran perusahaan, proporsi dewan komisaris independen dan kepemilikan manajerial terhadap opini audit going concern. Populasi pada penelitian ini adalah perusahaan-perusahaan yang terdaftar dalam JII pada periode 2013-2015. Untuk menentukan sampel digunakan metode purposive sampling. Dengan menggunakan metode ini maka didapatkan 30 sampel perusahaan dengan 90 pengamatan. Data yang digunakan adalah data sekunder dan diolah dengan menggunakan software SPSS 16 model yang digunakan untuk menguji hipotesis adalah menggunakan analisis regresi logistik. Berdasarkan hasil pengujian hipotesis, terbukti bahwa reputasi auditor, proporsi dewan komisaris independen dan kepemilikan manajerial berpengaruh terhadap opini audit going concern. Sedangkan auditor tenure, debt default dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern. Kata Kunci: Opini audit going concern.