Pengaruh Audit Tenure, Audit Lag, dan Likuiditas Terhadap Penerimaan Opini Audit Going Concern dengan Financial Distress sebagai Variabel Moderasi

Stevania, Stella (2023) Pengaruh Audit Tenure, Audit Lag, dan Likuiditas Terhadap Penerimaan Opini Audit Going Concern dengan Financial Distress sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Menguji dampak dari audit tenure, audit lag, dan likuiditas terhadap penerimaan opini audit going concern menjadi tujuan dari dilaksanakannya penelitian ini. Audit tenure dalam penelitian ini diproksikan dengan menghitung perikatan audit antara auditor dengan perusahaan, audit lag diukur dengan menghitung waktu yang dibutuhkan auditor untuk mengeluarkan laporan audit, likuiditas menggunakan rasio lancar, opini audit going concern menggunakan variabel dummy, dan financial distress diukur dengan menggunakan metode Zmijewski X-Score. Penelitian ini dilakukan dengan menggunakan data sekunder dari 50 perusahaan manufaktur yang berada di Indonesia dan Singapura yang termasuk dalam kategori Health Care, Information Technology, dan Real Estate selama periode 2018-2022. Ditemukan hasil bahwa audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern, audit lag berpengaruh positif terhadap penerimaan opini audit going concern, dan likuiditas berpengaruh negatif terhadap penerimaan opini audit going concern. Dalam penelitian ini juga ditemukan bahwa financial distress dapat memperlemah pengaruh negatif audit tenrue dan audit lag terhadap penerimaan opini audit going concern tetapi memperkuat pengaruh positif likuiditas terhadap penerimaan opini audit going concern / Examine the impact of audit tenure, audit lag, and liquidity on the acceptance of going concern audit opinion with financial distress as moderating variable is the aim of this research. Audit tenure on this research is measured by calculating the audit engagement between auditor and company, audit lag is measured by calculating time needed for the auditor to issue an audit report, liquidity is measured by current ratio, going concern audit opinion is measured using dummy variable, and financial distress is measured using Zmijewski X-Score method. The research was conducted using secondary data from 50 Indonesia and Singapore manufacture companies which are included in Health Care, Information Technology, and Real Estate industry categories at S&P Capital IQ during 2018-2022. The result of this study finds that audit tenure do not affect acceptance of going concern audit opinion, audit lag has a positive effect on acceptance of going concern audit opinion, and liquidity has a negative effect on acceptance of going concern audit opinion. This study found that financial distress can reduce the negative effect of audit tenure and audit lag on acceptance of going concern audit opinion but strengthen the positive effect of liquidity on acceptance of going concern audit opinion.

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