Kemampuan manajerial terhadap pemberian opini going concern dengan kepentingan klien sebagai variabel moderasi = Managerial ability in going concern reporting inaccuracy with client importance as moderating variable

Gosang, Raveline Irene (2023) Kemampuan manajerial terhadap pemberian opini going concern dengan kepentingan klien sebagai variabel moderasi = Managerial ability in going concern reporting inaccuracy with client importance as moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis kemampuan manajerial dalam efisiensi pengelolaan sumber daya perusahaan terhadap inakurasi dalam pemberian opini going concern. Inakurasi ini diukur dengan total reporting error, termasuk tipe I dan tipe II. Selain itu, penelitian menguji peran moderasi kepentingan klien yang dinilai dapat memengaruhi hubungan antar variabel. Penelitian ini menggunakan metode data panel dengan model fixed effect dengan memperhitungkan sebanyak 1535 observasi dari sampel 307 perusahaan yang terdaftar di Bursa Efek Indonesia dari berbagai sektor industri, kecuali sektor keuangan, selama periode 2017 hingga 2021. Hasil penelitian menunjukkan bukti empiris bahwa kemampuan manajerial memiliki pengaruh negatif terhadap ketidakakuratan dalam pemberian opini going concern. Namun, penelitian ini tidak menemukan bukti empiris yang mendukung kepentingan moderasi kepentingan klien terhadap hubungan negatif antara kemampuan manajerial dan ketidakakuratan dalam pemberian opini going concern. Selain itu, untuk memperkaya hasil penelitian, dilakukan uji sensitivitas terhadap kedua jenis reporting error, yaitu tipe I dan tipe II. Penelitian ini juga mencakup pengujian tambahan terhadap dampak pandemi covid-19 sebagai variabel yang dapat memberikan variasi dalam hasil penelitian. / This research aims to analyze managerial ability in the efficiency of corporate resource management concerning going concern reporting inaccuracy. Inaccuracy is measured by total reporting errors, including type I and type II. Additionally, the study examines the moderating role of client importance, which is considered to influence the relationship between variables. The research employs a panel data method with a fixed-effect model, considering 1535 observations from a sample of 307 companies listed on the Indonesia Stock Exchange from various industrial sectors, excluding the financial sector, during the period 2017 to 2021. The research findings provide empirical evidence that managerial ability have a negative impact on the going concern reporting inaccuracy. However, the study does not find empirical evidence supporting the moderating effect of client importance on the negative relationship between managerial ability and going concern reporting inaccuracy. Furthermore, to enrich the research results, sensitivity tests are conducted for both types of reporting errors, namely type I and type II. The study also includes additional testing of the impact of the covid-19 pandemic as a variable that may introduce variations in the research outcomes.

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