Pengaruh Kondisi Keuangan dan Ukuran Perusahaan Terhadap Opini Audit Going Concern

Wandy, Kent Matthew (2022) Pengaruh Kondisi Keuangan dan Ukuran Perusahaan Terhadap Opini Audit Going Concern. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh kondisi keuangan dan ukuran perusahaan terhadap opini audit going concern. Untuk proksi pengukurannya, variabel independen penelitian, yaitu kondisi keuangan perusahaan diukur dengan Revised Altman Z-Score Model, sedangkan untuk ukuran perusahaan diukur dengan logaritma natural dari total aset. Adapun untuk variabel dependen penelitian, yaitu opini audit going concern diukur dengan variabel dummy berdasarkan laporan keuangan yang disajikan perusahaan sesuai dengan pengungkapan opini audit going concern. Jumlah observasi pada penelitian ini sebanyak 245 observasi yang diambil dari 49 perusahaan di sektor pertambangan dengan lima tahun observasi. Teknik pengambilan sampel yang digunakan adalah purposive sampling method dengan pengambilan sampel dari S&P Capital IQ untuk data keuangan tahun 2017-2021 yang kemudian diolah menggunakan software STATA ver. 17. Hasilnya didapatkan bukti empiris bahwa kondisi keuangan berpengaruh negatif terhadap opini audit going concern, sedangkan ukuran perusahaan berpengaruh positif terhadap opini audit going concern. Untuk variabel kontrol, hanya afiliasi auditor yang berpengaruh terhadap opini audit going concern dengan hubungan negatif./This study aims to analyze the effect of financial condition and company size on going concern audit opinion. For the measurement proxy, the research independent variable, namely the company's financial condition is measured by the Revised Altman Z-Score Model, while the company size is measured by the natural logarithm of total assets. As for the dependent variable of the study, namely going concern audit opinion measured by a dummy variable based on the financial statements presented by the company in accordance with the going concern audit opinion disclosure. The number of observations in this study were 245 observations taken from 49 companies in the mining sector with five years of observation. The sampling technique used is purposive sampling method with sampling from S&P Capital IQ for financial data for 2017-2021 which is then processed using STATA ver. 17 software. The results obtained empirical evidence that financial conditions have a negative effect on going-concern audit opinion, while company size has a positive effect on going-concern audit opinion. For the control variable, only auditor affiliation has an effect on going concern audit opinion with a negative relationship.

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