ANALISIS PENGARUH KUALITAS FINANSIAL PERUSAHAAN, KUALITAS AUDITOR DAN KUALITAS PEREKONOMIAN TERHADAP OPINI AUDIT (GOING CONCERN)

Abstract

Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern). Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini audit going concern oleh auditor. Faktor keuangan yang diuji adalah profitabilitas, likuiditas, solvabilitas, pertumbuhan penjualan tahunan, dan pertumbuhan harga saham. Sedangkan faktor non-keuangan yang diuji adalah kualitas auditor dan kualitas perekonomian. Penelitian ini menggunakan 109 sampel laporan keuangan auditan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2008-2012 yang dipilih secara acak. Analisis regresi logistik menunjukkan bahwa solvabilitas, pertumbuhan penjualan tahunan, dan pertumbuhan harga saham tahunan berpengaruh terhadap opini audit going concern. Sedangkan profitabilitas, likuiditas, kualitas auditor, dan kualitas perekonomian tidak berpengaruh terhadap opini audit going concern.

Kata kunci: kualitas finansial perusahaan; kualitas auditor, kualitas perekonomian, opini audit going concern.

Abstract: Effect of Corporate Financial Analysis Quality, Quality Auditor, and Quality Audit Opinion on Economy (Going Concern). The research described in this paper was designed to empirically examine the effects of financial quality of a company, auditor quality, and quality of the relevant economy on going concern audit opinion. Financial quality is measured by profitability, liquidity, solvability, annual sales growth, and growth in stock market price. Logistic regression was used to test the hypothesis with 109 sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2012. The results indicated that solvability, annual sales growth, and growth in stock market price do significantly affect going concern audit opinion. On the other hand, profitability, liquidity, auditor quality, and quality of the economy do not significantly affect going concern audit opinion.

Keywords: financial quality of a company; auditor quality; quality of the economy; going concern audit opinion