FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPHGOING CONCERN
DOI:
https://doi.org/10.31000/jmb.v5i1.1987Abstrak
The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.Referensi
Amilin dan Ady Indrawan. 2008. Analisis Penilaian Going Concern Perusahaan dan Opini Audit Oleh KAP Big Four Dengan KAP Non Big Four (Studi pada Emiten di Bursa B S.E. Wald df Sig. Exp(B) Step 1(a) K_AU -,709 ,702 1,020 1 ,313 ,492 Z_SCR -,005 ,017 ,074 1 ,786 ,995 PRIOP 3,580 ,472 57,414 1 ,000 35,872 GRWTH ,000 ,000 ,044 1 ,833 1,000 SZ -,093 ,110 ,722 1 ,396 ,911 D_DEF -,182 ,727 ,063 1 ,803 ,834 Constant ,748 2,884 ,067 1 ,795 2,113 Efek Indonesia). Jurnal Ekonomi, September, Vol. XVIII, No. 2, hlm. 72-83.
Deloitte Touche Tohmatsu Limited. 2013. “About Usâ€. http://www.deloitte.com
/view/en_ID/id/about-us/index.htm. DiaksesTanggal 24 April 2013.
Dewayanto, Totok. 2011. Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Fokus Ekonomi, 1 Juni, Vol. 6, No. 1, hlm.81-104.
Djufri. 2011. Memahami Opini Audit Going Concern Dalam Rangka Investasi Di Pasar Modal. Aktiva, Oktober, Vol. 4, No. 7, hlm. 83-97.
Fanny, Margaretta dan Sylvia Saputra. 2005. Opini Audit Going Concern: Kajian Berdasarkan Model Prediksi Kebangkrutan, pertumbuhan Perusahaan, dan Reputasi Kantor Akuntan Publik (Studi Pada Emiten Bursa Efek Jakarta). Simposium Nasional Akuntansi VIII, Solo, 15-16 September, hlm. 966-978.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
Haron, Hasnahet al. 2009. Factors Influencing Auditors’ Going Concern Opinion. Asian Academy of Management Journal, January, Vol. 14, No. 1, hlm. 1-19.
Herusetya, Antonius. 2008. Kaitan Firm Size Kantor Akuntan Publik (KAP) Terhadap Mutu Laporan Audit Going Concern: Studi di Indonesia. Integrity – Jurnal Akuntansi dan Keuangan, April, Vol. 2, No. 1, hlm. 363-366.
Institut Akuntan Publik Indonesia (IAPI). 2011. Standar Profesional Akuntan Publik Per 31 Maret. Jakarta: Salemba Empat.
__________. 2013. “Jakartaâ€. http://www.iapi.or.id/iapi/download/Directory2013
/Jakarta.pdf. Diaksestanggal 24 April 2013.
Januarti, Indira dan Ella Fitrianasari. 2008. Analisis Rasio Keuangan dan Rasio Non Keuangan yang Mempengaruhi Auditor dalam Memberikan Opini Audit Going Concern pada Auditee (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ Tahun 2000-2005). Jurnal Maksi, Januari, Vol. 8, No. 1, hlm. 43-58.
KPMG. 2013. “Aboutâ€. http://www.kpmg.com/id/en/about/Pages/default.aspx. Diaksestanggal 24 April 2013.
Kumalawati, Lely. 2012. Faktor-Faktor yang Mempengaruhi Opini Going Concern: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi dan Ekonomi Bisnis, Vol. 1, No. 1, hlm. 1-30.
Praptitorini, Mirna Dyah dan Indira Januarti. 2007. Analisis Pengaruh Kualitas Audit, Debt Default dan Opinion Shopping Terhadap Penerimaan Opini Going Concern. Simposium Nasional Akuntansi X, Unhas Makassar, 26-28 Juli, hlm. 1-25.
Pricewaterhouse Coopers International Limited. 2013. “About Usâ€. http://www.pwc.com/id/en/about-us/index.jhtml. Diaksestanggal 24 April 2013.
Priyatno, Dwi. 2008. Mandiri Belajar SPSS (Statistical Product and Service Solution) untuk Analisis Data dan Uji Statistik. Yogyakarta: MediaKom.
Rahayu, Puji. 2007. Assessing Going Concern Opinion: A Study Based on Financial and Non-Financial Informations (Empirical Evidence of Indonesian Banking Firms Listed on JSX and SSX). Simposium Nasional Akuntansi X, Unhas Makassar, 26-28 Juli, hlm. 1-32.
Rudyawan, Arry Pratama dan I Dewa Nyoman Badera. 2009. Opini Audit Going Concern: Kajian Berdasarkan Model Prediksi Kebangkrutan, Pertumbuhan Perusahaan, Leverage, dan Reputasi Auditor. AUDI - Jurnal Akuntansi dan Bisnis, Juli, Vol. 4, No. 2, hlm. 129-138.
Santosa, Arga Fajar dan Linda Kusumaning Wedari. 2007. Analisis Faktor Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern. Jurnal Akuntansi dan Auditing Indonesia, Desember, Vol. 11, No. 2, hlm. 141-158.
Santosa, Purbayu Budi dan Muliawan Hamdani. 2007. Statistika Deskriptif dalam Bidang Ekonomi dan Niaga. Semarang: Penerbit Erlangga.
Setyarno, Eko Budi, Indira Januarti dan Faisal. 2006. Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. Simposium Nasional Akuntansi IX, Padang, 23-26 Agustus, hlm. 1-25.
Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Susanto, Yulius Kurnia. 2009. Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Publik Sektor Manufaktur. Jurnal Bisnis dan Akuntansi, Desember, Vol. 11, No. 3, hlm. 155-173.
Wijaya, Okie Indra, Yasmin Umar Assegaf dan Rahmawati. 2009. Pengaruh Kualitas Audit dan Proxy Going Concern Terhadap Opini Audit Going Concern Pada Perusahaan Non regulasi di Bursa Efek Indonesia (BEI). Jurnal Akuntansi dan Manajemen, Desember, Vol. 20, No. 3, hlm. 141-156.
Yuliana, Christina. 2009. Kajian Pustaka Terhadap Teori Agensi dan Akuntansi Manajemen. Jurnal Akuntansi dan Manajemen, April, Vol. 20, No. 1, hlm. 61-68.
Zikmund, William G., Barry J. Babin, Jon C. Carr and Mitch Griffin. 2010. Business Research Method. South-Western: Cengage Learning.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
The Authors submitting a manuscript do so on the understanding that if accepted for publication, the copyright of the article shall be assigned to Indonesian Journal of Law and Policy Studies, Post Graduate in Law Universitas Muhammadiyah Tangerang, Indonesia as the publisher of the journal.
Jurnal Manajemen & Bisnis (JMB) right of first publication with the work simultaneously licensed under  Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in Jurnal Manajemen & Bisnis (JMB). Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Jurnal Manajemen & Bisnis (JMB). Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).