Apakah tahapan tekanan keuangan berasosiasi dengan opini going concern dan keakuratan opini going concern? Studi empiris di Indonesia = Is the stage of financial distress associated to going concern opinion and the accuracy of going concern opinion? Empirical study in Indonesia

Sihombing, Anton Gunawan (2024) Apakah tahapan tekanan keuangan berasosiasi dengan opini going concern dan keakuratan opini going concern? Studi empiris di Indonesia = Is the stage of financial distress associated to going concern opinion and the accuracy of going concern opinion? Empirical study in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini dilakukan untuk menguji pengaruh financial distress terhadap opini going concern dan going concern reporting accuracy ke dalam tiga tahapan tekanan keuangan yaitu profit reduction, mild liquidity, dan severe liquidity. Penelitian ini menggunakan purposive sampling dan didapatkan data 115 perusahaan terbuka yang tercatat di Bursa Efek Indonesia pada periode 2017-2021, sehingga total observasi sebanyak 575 firm years. Opini keberlangsungan usaha dan keakuratan opini going concern diukur dengan menggunakan dummy value dengan melibatkan tiga tahap tekanan keuangan sebagai variabel independen. Hasil studi menemukan bahwa tekanan keuangan tahap profit reduction dan mild liquidity berasosiasi dengan opini going concern tetapi tidak berhubungan dengan keakuratan opini going concern. Tahap severe liquidity memiliki hubungan positif terhadap opini going concern dan keakuratan opini going concern. Pada masa pandemi covid-19 ditemukan bahwa tekanan keuangan tahap mild liquidity semakin berpengaruh terhadap opini going concern dan keakuratan opini going concern. Tetapi pada tahap profit reduction dan severe liquidity tidak berasosiasi terhadap opini going concern dan keakuratan opini going concern./This study was conducted to examine the influence of financial distress to going concern opinion and going concern reporting accuracy into three stages of financial stress, namely profit reduction, mild liquidity, and severe liquidity. This research used purposive sampling and obtained data from 115 public companies listed on the Indonesia Stock Exchange in the 2017-2021 period, so the total observations were 575 firm years. Going concern opinion and the accuracy of going concern opinion are measured using dummy values involving three stages of financial distress as independent variables. The study results found profit reduction and mild liquidity stages was associated with going concern opinion but was not related to the accuracy of going concern opinion. The severe liquidity stage has a positive association with going concern opinion and going concern reporting accuracy. During the Covid-19 pandemic, it was found that financial distress at the mild liquidity stage increasingly influenced going concern opinions and the accuracy of going concern opinions. However, at the profit reduction and severe liquidity stages, there is no association with going concern opinion and the accuracy of going concern opinion.

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