KEMAMPUAN MANAJERIAL DAN KEGAGALAN AUDIT : PERAN MODERASI DARI FINANCIAL DISTRESS DAN CLIENT IMPORTANCE SEBELUM DAN SELAMA PANDEMI COVID-19 = MANAGERIAL ABILITY AND AUDIT FAILURE : MODERATING ROLE OF FINANCIAL DISTRESS AND CLIENT IMPORTANCE PRE AND DURING THE COVID-19 PANDEMIC

Tunadi, Claudia Jessica (2022) KEMAMPUAN MANAJERIAL DAN KEGAGALAN AUDIT : PERAN MODERASI DARI FINANCIAL DISTRESS DAN CLIENT IMPORTANCE SEBELUM DAN SELAMA PANDEMI COVID-19 = MANAGERIAL ABILITY AND AUDIT FAILURE : MODERATING ROLE OF FINANCIAL DISTRESS AND CLIENT IMPORTANCE PRE AND DURING THE COVID-19 PANDEMIC. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini mengkaji hubungan kausal antara kemampuan manajerial dengan metode analisis Data Envelopment Analysis yang dinilai mampu meningkatkan derajat efisiensi pengelolaan sumber daya perusahaan dalam menurunkan kegagalan audit oleh auditor eksternal dari penekanan risiko audit. Kegagalan audit dilihat berdasarkan keakuratan opini going concern. Dengan menelaah 1308 data observasi yang terdiri dari 327 perusahaan yang terdaftar dalam BEI yang berkecimpung dalam seluruh sektor industri terkecuali finansial dari tahun 2017 hingga 2020, penelitian ini belum menemukan bukti empiris bahwa kemampuan manajerial berasosiasi dengan kegagalan audit. Dari dua variabel moderasi yang ditetapkan dalam penelitian ini, ditemukan bukti empiris peran moderasi kepentingan klien yang memperkuat hubungan negatif kemampuan manajerial dan kegagalan audit tetapi tidak menemukan peran moderasi kesulitan keuangan maupun era pandemi COVID-19 terhadap hubungan kemampuan manajerial dan kegagalan audit. Studi yang menggunakan model regresi berganda dengan metode Ordinary Least Squared ini bersifat robust dalam naturnya serta terkontrolnya secara tahunan dengan year fixed effect. Dalam upaya suplementasi, hasil penelitian didukung dengan pengujian sensitivitas yang telah membekali implikasi mengenai hasil penelitian diantara 2 tipe kegagalan audit yaitu tipe I dan tipe II serta kemampuan manajerial dengan pengukuran dummy variable yang menemukan bukti empiris yang serupa dimana kemampuan manajerial tidak berasosiasi dengan kedua tipe kegagalan audit. / his study examines the causal relationship between managerial ability using the Data Envelopment Analysis method which is considered to be able to increase the degree of efficiency when managing company resources in reducing audit failures by external auditors from audit risk suppression. Audit failure is insepcted based on the accuracy of the going concern opinion. By examining 1308 observational data consisting of 327 companies listed on the IDX operating in all industrial sectors except financial from 2017 to 2020, this study has not found empirical evidence that managerial ability is associated with audit failure. Of the two moderating variables defined in this study, empirical evidence was found of the moderating role of client importance which strengthened the negative relationship between managerial ability and audit failure but did not find a moderating role of financial distress and the COVID-19 pandemic era on the relationship between managerial ability and audit failure. This study, which uses a multiple regression model with the Ordinary Least Squared method, is robust in nature and controlled annually with year fixed effect. In an effort to supplement, this research results are supported by sensitivity testing which has provided implications regarding research results between 2 types of audit failure, namely type I and type II as well as managerial ability with dummy variable measurements which found similar empirical evidence where managerial ability is not associated with both types of audit failure.

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