The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable

Abstrak

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan yang meliputi prediksi kebangkrutan altman z score, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit going concern dengan dimoderasi oleh reputasi auditor. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sejumlah 128 perusahaan.Teknik pengambilan sampel yaitu menggunakan purposive sampling yang menghasilkan 26 perusahaan sampel dan 104 unit analisis. Teknik analisis statistik yang digunakan adalah statistik deskriptif dan statistik inferensial. Pengujian hipotesis menggunakan alat analisis berupa regresi logistik. Pada penelitian ini menggunakan program analisis IBM SPSS 23.Hasil dari penelitian ini adalah kondisi perusahaan dan kondisi perusahaan yang dimoderasi oleh reputasi auditor berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kepemilikan manajerial, kepemilikan institusional, kepemilikan manajerial yang dimoderasi reputasi auditor, dan kepemilikan institusional yang dimoderasi reputasi auditor tidak berpengaruh pada penerimaan opini audit going concern.Simpulan penelitian ini yaitu kemungkinanperusahaan untuk menerima opini audit going concern dapat dihindari dengan meningkatkan kondisi keuangan perusahaan. ABSTRACT This study aims to analyze the effect of the company's financial condition which includes prediction of bankruptcy of altman z score, managerial ownership, and institutional ownership toward acceptance of going concern audit opinion by moderated by auditor's reputation. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015 a number of 128 companies. The sampling technique is using purposive sampling which produces 26 sample companies and 104 units of analysis. Statistical analysis techniques used are descriptive statistics and inferential statistics. Hypothesis testing use analyze tools in the form of logistic regression. This study uses IBM SPSS 23 for analyze program. The results of this study are the condition of the company and the condition of the company moderated by the auditor's reputation has an effect on the acceptance of going concern audit opinion. Managerial ownership, institutional ownership, managerial ownership moderated by the auditor's reputation, and institutional ownership moderated by the auditor's reputation have no effect on acceptance of going concern audit opinion. The conclusion of this research is the possibility of companies to accept going concern audit opinion can be avoided by improving the company's financial condition.