Audit failure at the firm life cycle: empirical evidence from pre and at COVID-19

Regina, Natasya (2022) Audit failure at the firm life cycle: empirical evidence from pre and at COVID-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji hubungan pada setiap tahap firm life cycle dengan audit failure. Selain itu, penelitian ini ingin melihat apakah terdapat hubungan yang lebih besar untuk terjadinya audit failure pada masa pandemi COVID-19 dibandingkan dengan sebelum masa pandemi COVID-19. Pengukuran audit failure pada penelitian ini menggunakan keakuratan laporan auditor tentang opini audit going concern. Sampel perusahaan yang digunakan adalah seluruh perusahaan yang terdaftar dalam BEI kecuali sektor keuangan yang berjumlah 1328 observasi yang berasal dari 332 perusahaan dari tahun 2017-2020. Penelitian ini menggunakan metode multivariate regression dengan analisis data panel pada aplikasi STATA16. Hasil penelitian ini ditemukan bukti adanya hubungan antara firm life cycle dengan audit failure. Penelitian ini juga menemukan bukti bahwa perusahaan tahap growth dan mature berasosiasi negatif terhadap audit failure, dimana tingkat kesalahan auditor dalam pelaporan audit cenderung rendah. Sedangkan perusahaan tahap introduction dan decline tidak ditemukan bukti adanya asosiasi dengan audit failure. Penelitian ini juga didukung dengan melakukan pengujian pada seluruh siklus hidup perusahaan dengan variabel moderasi COVID-19. Hasil penelitian ini juga tidak menemukan bukti bahwa COVID-19 memiliki peran moderasi yang memengaruhi hubungan antara setiap tahapan firm life cycle dengan audit failure./This study aims to examine the relationship at each stage of the firm life cycle with audit failure. In addition, this study wanted to see whether there was a greater relationship to the occurrence of audit failure during the COVID-19 pandemic compared to before the COVID-19 pandemic. Measurement of audit failure in this study uses the accuracy of the auditor's report on going-concern audit opinion. The sample companies used are all companies listed on the IDX except for the financial sector, which totals 1328 observations from 332 companies from 2017-2020. This study uses the multivariate regression method with panel data analysis on the STATA16 application. The results of this study found evidence of a relationship between firm life cycle and audit failure. This study also finds evidence that growth and mature companies have a negative association with audit failure, where the level of auditor error in audit reporting tends to be low. Meanwhile, companies in the introduction and decline stages found no evidence of an association with audit failure. This research is also supported by testing the entire company life cycle with the moderating variable of COVID-19. The results of this study also found no evidence that COVID-19 has a moderating role that affects the relationship between each stage of the firm life cycle and audit failure.

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