PENGARUH REPUTASI AUDITOR, UKURAN PERUSAHAAN, AUDIT TENURE DAN FINANCIAL DISTRESS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016

Hustna Dara Sarra; Sustari Alamsyah

doi:10.31000/combis.v2i1.3104

Hustna Dara Sarra Universitas Muhammadiyah Tangerang
Sustari Alamsyah

DOI: https://doi.org/10.31000/combis.v2i1.3104

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh reputasi auditor, ukuran perusahaan, audit tenure dan financial distress terhadap pemberian opini audit going concern pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Dari 43 perusahaan yang terdaftar, hanya 10 perusahaan yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Teknik analisis data dilakukan dengan Pengujian hipotesis, Uji F, Uji t dan Uji R² menggunakan analisis regresi data panel dengan bantuan Eviews 9 for windows. Hasil penelitian menunjukkan bahwa secara simultan variabel reputasi auditor, ukuran perusahaan, audit tenure dan financial distress berpengaruh terhadap opini audit going concern pada perusahaan sektor aneka industri yang terdaftar dalam Bursa Efek Indonesia pada tahun 2012-2016. Secara parsial reputasi auditor berpengaruh positif terhadap pemberian opini audit going concern, audit tenure berpengaruh negatif terhadap pemberian opini audit going concern, ukuran perusahaan dan financial distress tidak berpengaruh pemberian opini audit going concern.

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Kata kunci : Opini Audit Going Concern, Reputasi Auditor, Ukuran Â Â Perusahaan, Audit Tenure dan Financial Distress

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