ii ABSTRAK Opini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi da... more ii ABSTRAK Opini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Pengungkapan opini audit going concern merupakan hal yang tidak diharapkan oleh perusahaan karena akan berdampak pada hilangnya kepercayaan publik terhadap citra perusahaan. Opini audit going concern dapat digunakan peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan. Beberapa penelitian mengenai faktor-faktor yang berpengaruh pada opini audit going concern telah banyak dilakukan. Namun, hasil penelitian tersebut masih menunjukkan ketidakkonsistenan. Penelitian ini bertujuan menguji kembali faktor-faktor yang mempengaruhi opini audit going concern. Faktor-faktor yang diuji dalam penelitian ini adalah kualitas audit, opini audit tahun sebelumnya, pertumbuhan perusahaan, ukuran perusahaan, dan opinion shopping (pergantian auditor).
This research aims to predict the effect of debt default, the financial condition of the company,... more This research aims to predict the effect of debt default, the financial condition of the company, opinion shopping, quality audit, the audit opinion of the previous year, and the size of the company going concern audit opinion.
telp: +6281934372252 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia AB... more telp: +6281934372252 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia ABSTRAK Penelitian ini membahas tentang pengaruh audit tenure, pertumbuhan perusahaan, ukuran perusahaan, reputasi kap, opinion shopping, dan opini audit sebelumnya pada opini audit going concern. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan momfokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel yang diperoleh sebanyak 12 perusahaan dengan jumlah pengamatan adalah 48 sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa variabel audit tenure dan pertumbuhan perusahaan berpengaruh negatif pada opini audit going concern. Variabel reputasi KAP dan opinion shopping berpengaruh positif pada opini audit going concern. Sedangkan variabel ukuran perusahaan dan opini audit sebelumnya tidak berpengaruh pada opini audit going concern. ABSTRACT This research enhances and examine about the effect of audit tenure, company growth, firm size, KAP's reputation, opinion shopping, and the previous audit opinion towards audit going concern opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufacture companies that has been listed on the Indonesia Stock Exchange, 2010-2013. Samples were obtained as many as 12 companies by the number of observations is 48 sample. Data analysis techniques used in this research is the logistic regression analysis techniques. Based on the analysis results it is revealed that the audit tenure, company growth negative affect towards the going concern audit opinion. KAP's reputation and opinion shopping positive affect towards the going concern audit opinion. Therefore, the firm size and previous audit opinion doesn't seet to affect towards the going concern audit opinion.
and detecting fraud, but also assess the company's ability to maintain its survival. This is due ... more and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research's goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren't significant with going concern opinion.
Tanggung jawab auditor dalam mengindentifikasi kemampuan perusahaan untuk mempertahankan usahanya... more Tanggung jawab auditor dalam mengindentifikasi kemampuan perusahaan untuk mempertahankan usahanya secara jangka panjang (going concern) masih menjadi fenomena yang jarang terungkap karena adanya keterlibatan manipulasi akuntansi. Kasus dilikuidasinya beberapa perusahaan setelah pada tahun sebelumnya justru menerima unqualified opinion dari auditor independen menunjukkan realita yang terjadi. Penelitian ini memiliki tujuan untuk menganalisis dan membuktikan pengaruh faktor pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, audit lag, audit tenure, dan opinion shopping pada penerimaan opini audit dengan modifikasi going concern di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel ditentukan dengan teknik purposive sampling, maka didapatkan 84 jumlah sampel sebagai amatan. Data diamati dengan metode regresi logistik. Hasil membuktikan bahwa pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, dan audit tenure tidak berpengaruh pada penerimaan opini audit dengan modifikasi going concern. Sedangkan audit lag berpengaruh positif dan opinion shopping berpengaruh negatif. Kata kunci: opini audit going concern, pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, audit lag, audit tenure, opinion shopping ABSTRACT Auditor's responsibility when identifying the ability of company to maintain their business for long term period (going concern) still to be a phenomenon that rarely revealed cause by accounting manipulation involvement. The case of the liquidated companies that on the previous year received unqualified opinion precisely from independent auditor showed the reality happens. This research has a purpose to analyze and verify about the effect of firm growth, firm size, audit quality, audit lag, audit tenure, and opinion shopping factor on the acceptance of audit opinion with going concern modification in manufacturing company which listed in Indonesia Stock Exchange period 2010-2013. The sample determined by utilizing purposive sampling technique, therefore as many as 84 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that firm growth, firm size, audit quality, and audit tenure did not has effect on the acceptance of audit opinion with going concern modification. However audit lag has positive effect and opinion shopping has negative effect.
Dalam satu dekade terakhir tercatat beberapa perusahaan berskala global maupun nasional mengalami... more Dalam satu dekade terakhir tercatat beberapa perusahaan berskala global maupun nasional mengalami kepailitan, Kondisi ini harus disikapi oleh auditor dengan hati-hati. Auditor merupakan pihak penghubung antara pengguna laporan keuangan dengan manajemen perusahaan, dimana auditor memiliki akses terhadap inside information (Mutchler, 1985:668). Dengan demikian adanya pihak auditor independen dapat mengurangi informasi asimetris antara pihak investor dengan pihak manajemen perusahaan.
The survival of a business entity, is always associated with the management capability to bring t... more The survival of a business entity, is always associated with the management capability to bring these business units to survive as long as possible. Accordingly, the fair if the first allegation is addressed to management. But the accusation was also great potential to widen to the auditors. Going concern problem, which is relatively complex and continues to exist. So that the necessary factors -factors as the definitive benchmark for determining the company's goingconcern status. In order to factors -factors can be consistent, then the required testing -testing that in a volatile economic situation going-concern status can remain in the prediction.
Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financia... more Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. Auditors are expected to not only check the financial statements, but also can make predictions and assess the entity's ability to maintain the continuity of their business enterprise. The purpose of this study was to examine the influence of debt default, disclosure, audit opinion in the previous year, the size of the company, and the opinion shopping to going concern audit opinion. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009 This study population as much as 130 samples included 24 selected by purposive sampling method companies with the observation period of 5 (five) years. Data were analyzed using logistic regression analysis model. The results of this study indicate that debt default, disclosure, audit opinion of the previous year and opinion shopping significantly influence the going-concern audit opinion. The size of the company did not have significant effect on the going concern audit opinion.
Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perus... more Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, kondisi keuangan, pertumbuhan perusahaan, reputasi auditor terhadap opini audit going concern baik secara simultan maupun parsial. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Populasi dalam penelitian ini sebanyak 128 perusahaan. Sampel dalam penelitian ini sebanyak 101 yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan, variabel ukuran perusahaan, kondisi keuangan, pertumbuhan perusahaan dan reputasi auditor berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Namun secara parsial, ukuran perusahaan tidak berpengaruh terhadap opini audit going concern, sedangkan kondisi keuangan, pertumbuhan perusahaan dan reputasi auditor berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012.
The purpose of this research is proving the effect of audit tenure, prior year audit opinion, and... more The purpose of this research is proving the effect of audit tenure, prior year audit opinion, and disclosure to going concern audit opinion. This research uses samples of mining and agriculture companies that listed at Indonesian Stock Exchange in 2011-2014. Based on purposive sampling method, total of samples of this research are 56 companies. The hypothesis in this research uses logistic regression. This research shows that prior year audit opinion has significant effect on the going concern audit opinion. Audit tenure and disclosure do not have significant effect on the going concern audit opinion.
The survival of a business entity, is always associated with the management capability to bring t... more The survival of a business entity, is always associated with the management capability to bring these business units to survive as long as possible. Accordingly, the fair if the first allegation is addressed to management. But the accusation was also great potential to widen to the auditors. Going concern problem, which is relatively complex and continues to exist. So that the necessary factors -factors as the definitive benchmark for determining the company's goingconcern status. In order to factors -factors can be consistent, then the required testing -testing that in a volatile economic situation going-concern status can remain in the prediction. The purpose of this research is to show demonstrate the effect of debt default, auditors switching and company size with the chance of receiving going concern audit opinion at service company listed on Indonesia Stock Exchange between 2005 to 2009. The research method used in this research is purposive sampling and data used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The model used in this research is logistic regretion. The result of this research indicates the debt default not affect to the receiving of going concern audit opinion, while auditors switching and company size affect the receiving of going concern audit opinion.
ii ABSTRAK Opini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi da... more ii ABSTRAK Opini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Pengungkapan opini audit going concern merupakan hal yang tidak diharapkan oleh perusahaan karena akan berdampak pada hilangnya kepercayaan publik terhadap citra perusahaan. Opini audit going concern dapat digunakan peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan. Beberapa penelitian mengenai faktor-faktor yang berpengaruh pada opini audit going concern telah banyak dilakukan. Namun, hasil penelitian tersebut masih menunjukkan ketidakkonsistenan. Penelitian ini bertujuan menguji kembali faktor-faktor yang mempengaruhi opini audit going concern. Faktor-faktor yang diuji dalam penelitian ini adalah kualitas audit, opini audit tahun sebelumnya, pertumbuhan perusahaan, ukuran perusahaan, dan opinion shopping (pergantian auditor).
This research aims to predict the effect of debt default, the financial condition of the company,... more This research aims to predict the effect of debt default, the financial condition of the company, opinion shopping, quality audit, the audit opinion of the previous year, and the size of the company going concern audit opinion.
telp: +6281934372252 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia AB... more telp: +6281934372252 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia ABSTRAK Penelitian ini membahas tentang pengaruh audit tenure, pertumbuhan perusahaan, ukuran perusahaan, reputasi kap, opinion shopping, dan opini audit sebelumnya pada opini audit going concern. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan momfokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel yang diperoleh sebanyak 12 perusahaan dengan jumlah pengamatan adalah 48 sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa variabel audit tenure dan pertumbuhan perusahaan berpengaruh negatif pada opini audit going concern. Variabel reputasi KAP dan opinion shopping berpengaruh positif pada opini audit going concern. Sedangkan variabel ukuran perusahaan dan opini audit sebelumnya tidak berpengaruh pada opini audit going concern. ABSTRACT This research enhances and examine about the effect of audit tenure, company growth, firm size, KAP's reputation, opinion shopping, and the previous audit opinion towards audit going concern opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufacture companies that has been listed on the Indonesia Stock Exchange, 2010-2013. Samples were obtained as many as 12 companies by the number of observations is 48 sample. Data analysis techniques used in this research is the logistic regression analysis techniques. Based on the analysis results it is revealed that the audit tenure, company growth negative affect towards the going concern audit opinion. KAP's reputation and opinion shopping positive affect towards the going concern audit opinion. Therefore, the firm size and previous audit opinion doesn't seet to affect towards the going concern audit opinion.
and detecting fraud, but also assess the company's ability to maintain its survival. This is due ... more and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research's goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren't significant with going concern opinion.
Tanggung jawab auditor dalam mengindentifikasi kemampuan perusahaan untuk mempertahankan usahanya... more Tanggung jawab auditor dalam mengindentifikasi kemampuan perusahaan untuk mempertahankan usahanya secara jangka panjang (going concern) masih menjadi fenomena yang jarang terungkap karena adanya keterlibatan manipulasi akuntansi. Kasus dilikuidasinya beberapa perusahaan setelah pada tahun sebelumnya justru menerima unqualified opinion dari auditor independen menunjukkan realita yang terjadi. Penelitian ini memiliki tujuan untuk menganalisis dan membuktikan pengaruh faktor pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, audit lag, audit tenure, dan opinion shopping pada penerimaan opini audit dengan modifikasi going concern di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel ditentukan dengan teknik purposive sampling, maka didapatkan 84 jumlah sampel sebagai amatan. Data diamati dengan metode regresi logistik. Hasil membuktikan bahwa pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, dan audit tenure tidak berpengaruh pada penerimaan opini audit dengan modifikasi going concern. Sedangkan audit lag berpengaruh positif dan opinion shopping berpengaruh negatif. Kata kunci: opini audit going concern, pertumbuhan perusahaan, ukuran perusahaan, kualitas audit, audit lag, audit tenure, opinion shopping ABSTRACT Auditor's responsibility when identifying the ability of company to maintain their business for long term period (going concern) still to be a phenomenon that rarely revealed cause by accounting manipulation involvement. The case of the liquidated companies that on the previous year received unqualified opinion precisely from independent auditor showed the reality happens. This research has a purpose to analyze and verify about the effect of firm growth, firm size, audit quality, audit lag, audit tenure, and opinion shopping factor on the acceptance of audit opinion with going concern modification in manufacturing company which listed in Indonesia Stock Exchange period 2010-2013. The sample determined by utilizing purposive sampling technique, therefore as many as 84 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that firm growth, firm size, audit quality, and audit tenure did not has effect on the acceptance of audit opinion with going concern modification. However audit lag has positive effect and opinion shopping has negative effect.
Dalam satu dekade terakhir tercatat beberapa perusahaan berskala global maupun nasional mengalami... more Dalam satu dekade terakhir tercatat beberapa perusahaan berskala global maupun nasional mengalami kepailitan, Kondisi ini harus disikapi oleh auditor dengan hati-hati. Auditor merupakan pihak penghubung antara pengguna laporan keuangan dengan manajemen perusahaan, dimana auditor memiliki akses terhadap inside information (Mutchler, 1985:668). Dengan demikian adanya pihak auditor independen dapat mengurangi informasi asimetris antara pihak investor dengan pihak manajemen perusahaan.
The survival of a business entity, is always associated with the management capability to bring t... more The survival of a business entity, is always associated with the management capability to bring these business units to survive as long as possible. Accordingly, the fair if the first allegation is addressed to management. But the accusation was also great potential to widen to the auditors. Going concern problem, which is relatively complex and continues to exist. So that the necessary factors -factors as the definitive benchmark for determining the company's goingconcern status. In order to factors -factors can be consistent, then the required testing -testing that in a volatile economic situation going-concern status can remain in the prediction.
Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financia... more Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. Auditors are expected to not only check the financial statements, but also can make predictions and assess the entity's ability to maintain the continuity of their business enterprise. The purpose of this study was to examine the influence of debt default, disclosure, audit opinion in the previous year, the size of the company, and the opinion shopping to going concern audit opinion. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009 This study population as much as 130 samples included 24 selected by purposive sampling method companies with the observation period of 5 (five) years. Data were analyzed using logistic regression analysis model. The results of this study indicate that debt default, disclosure, audit opinion of the previous year and opinion shopping significantly influence the going-concern audit opinion. The size of the company did not have significant effect on the going concern audit opinion.
Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perus... more Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, kondisi keuangan, pertumbuhan perusahaan, reputasi auditor terhadap opini audit going concern baik secara simultan maupun parsial. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Populasi dalam penelitian ini sebanyak 128 perusahaan. Sampel dalam penelitian ini sebanyak 101 yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan, variabel ukuran perusahaan, kondisi keuangan, pertumbuhan perusahaan dan reputasi auditor berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Namun secara parsial, ukuran perusahaan tidak berpengaruh terhadap opini audit going concern, sedangkan kondisi keuangan, pertumbuhan perusahaan dan reputasi auditor berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012.
The purpose of this research is proving the effect of audit tenure, prior year audit opinion, and... more The purpose of this research is proving the effect of audit tenure, prior year audit opinion, and disclosure to going concern audit opinion. This research uses samples of mining and agriculture companies that listed at Indonesian Stock Exchange in 2011-2014. Based on purposive sampling method, total of samples of this research are 56 companies. The hypothesis in this research uses logistic regression. This research shows that prior year audit opinion has significant effect on the going concern audit opinion. Audit tenure and disclosure do not have significant effect on the going concern audit opinion.
The survival of a business entity, is always associated with the management capability to bring t... more The survival of a business entity, is always associated with the management capability to bring these business units to survive as long as possible. Accordingly, the fair if the first allegation is addressed to management. But the accusation was also great potential to widen to the auditors. Going concern problem, which is relatively complex and continues to exist. So that the necessary factors -factors as the definitive benchmark for determining the company's goingconcern status. In order to factors -factors can be consistent, then the required testing -testing that in a volatile economic situation going-concern status can remain in the prediction. The purpose of this research is to show demonstrate the effect of debt default, auditors switching and company size with the chance of receiving going concern audit opinion at service company listed on Indonesia Stock Exchange between 2005 to 2009. The research method used in this research is purposive sampling and data used in this research is financial statement and independent audit report from each company that published on website www.idx.co.id. The model used in this research is logistic regretion. The result of this research indicates the debt default not affect to the receiving of going concern audit opinion, while auditors switching and company size affect the receiving of going concern audit opinion.
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