Going concern reporting inaccuracy pada siklus hidup perusahaan

Chow, Nicholas (2023) Going concern reporting inaccuracy pada siklus hidup perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini mempunyai tujuan untuk menguji setiap tahap siklus hidup perusahaan dengan going concern reporting inaccuracy. Tahapan dalam siklus hidup perusahaan meliputi tahapan introduction, growth, mature, dan decline. Going concern reporting inaccuracy diproksikan dari auditor yang menerbitkan audit report going concern dan siklus hidup perusahaan diukur berdasarkan model Dickinson (2011) menggunakan arus kas perusahaan. Sampel perusahaan yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar dalam BEI kecuali sektor keuangan, jumlah sampel sebanyak 1.555 observasi yang berasal dari 311 perusahaan antara tahun 2017-2021. Penelitian ini menggunakan metode multivariate regression dengan analisis data panel perangkat lunak Stata software versi 17. Hasil penelitian ini ditemukan adanya hubungan antara siklus hidup perusahaan dengan going concern reporting inaccuracy. Penelitian ini juga menemukan bukti empiris pada tahap mature yang mempunyai hubungan negatif terhadap going concern reporting inaccuracy. Sedangkan, pada tahap introduction, growth, dan decline tidak ditemukan hubungan dengan going concern reporting inaccuracy. Pada uji tambahan, peneliti menemukan bukti empiris hubungan antara tahap mature dengan variabel COVID yang mempunyai hubungan positif terhadap going concern reporting inaccuracy. Sedangkan, pada tahap introduction, growth, dan decline dengan variabel COVID tidak ditemukan hubungan dengan going concern reporting inaccuracy. / This research aims to examine each stage of the company's life cycle with going concern reporting inaccuracy. The stages in the company life cycle include the introduction, growth, mature and decline stages. Going concern reporting inaccuracy is proxied from the auditor who issues the going concern audit report and the company's life cycle is measured based on the Dickinson (2011) model using the company's cash flow. The company samples used in this research were all companies listed on the IDX except the financial sector, the sample size was 1,555 observations from 311 companies between 2017-2021. This research uses the multivariate regression method with panel data analysis using Stata software version 17. The results of this research found a relationship between the company life cycle and going concern reporting inaccuracy. This research also found empirical evidence at the mature stage which had a negative relationship with going concern reporting inaccuracy. Meanwhile, at the introduction, growth and decline stages, no relationship was found with going concern reporting inaccuracy. In additional tests, researchers found empirical evidence of the relationship between the mature stage and the COVID variable which has a positive relationship with going concern reporting inaccuracy. Meanwhile, at the introduction, growth and decline stages with the COVID variable, no relationship was found with going concern reporting inaccuracy.

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