FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN BERDASARKAN STANDAR AUDIT 570

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penetapan opini audit going concern berdasarkan standar audit 570 yang dikelompokan menjadi aspek keuangan, aspek operasi dan aspek litigasi yaitu pendapatan, utang, kepemilikan manajerial, persaingan pasar dan litigasi. Populasi pada penelitian ini adalah perusahaan sektor pariwisata, restoran dan hotel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 – 2021. Metode pengambilan sampel menggunakan purposive sampling dan didapatkan 33 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif dengan data yang dianalisis dengan regresi logistik. Alat yang digunakan untuk perhitungan dan pengolahan adalah SPSS Statistics 25. Hasil dari penelitian ini adalah variabel utang berpengaruh positif terhadap opini audit going concern, variabel persaingan pasar berpengaruh negatif terhadap opini audit going concern. Sedangkan variabel pendapatan, kepemilikan manajerial dan litigasi tidak berpengaruh terhadap opini audit going concern. A company whose going concern is doubtful will get a going concern audit opinion when the audit process is carried out by the auditor. A company that gets a going concern audit opinion is certainly a bad signal for the company. This study aims to analyze the factors of going concern audit opinions based on audit standards 570 which are grouped into financial aspects, operational aspects and litigation aspects, namely income, debt, managerial ownership, market competition and litigation. The population in this study are companies in the tourism sector, restaurants and hotels listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2021, totaling 46 companies. The sampling method used purposive sampling with specific criteria and obtained 33 companies as research samples. The research method used is descriptive research method with a quantitative approach with data analyzed by logistic regression. The tool used for calculation and processing is SPSS Statistics 25. The results of this study are that the debt variable has a positive effect on going-concern audit opinions, the market competition variable has a negative effect on going-concern audit opinions. While the variables of income, managerial ownership and litigation have no effect on going concern audit opinion.