Pengaruh Debt Default, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern

Abstract

The aims of this research are to analyze the effect of debt default, the company's growth and size of the company going concern audit opinion. This study uses a quantitative approach because the emphasis on testing theories through the measurement of research variables with numbers and perform statistical data analysis procedures. The population used in this study is a manufacturing company of food and beverage subsector listed in Indonesia Stock Exchange in 2012-2015 as many as 14 companies. Meanwhile, the number of samples in this study are 56 companies, the sampling technique using saturation sampling method (census) and data analysis techniques used are descriptive statistics and logistic regression (logistic regression). Based on the results of research show that the debt default positively effect to the going cocern opinion, company's growth negatively effect to the going concern opinion and firm size also negatively affect the going concern opinion. This study has limitations because it uses secondary data are derived from the annual report. Object of research only on subsector of manufacturing companies namely food and beverage subsector. So that, the company should not use the research findings in the formulation of decisions dealing with going concern audit opinion. It means, required consideration of other factors that should be explored through subsequent research.
 
 Tujuan penelitian ini adalah untuk menganalisis pengaruh debt default, pertumbuhan dan ukuran perusahaan terhadap opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif karena penekanannya pada pengujian teori melalui pengukuran variabel penelitian dengan angka dan melakukan prosedur analisis data statistik. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 sebanyak 14 perusahaan. Sementara itu, jumlah sampel dalam penelitian ini adalah 56 perusahaan. Teknik pengambilan sampel menggunakan metode sampling jenuh (sensus) dan teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik (regresi logistik). Berdasarkan hasil penelitian menunjukkan bahwa debt default berpengaruh positif terhadap opini audit going cocern, pertumbuhan perusahaan berpengaruh negatif terhadap opini audit going concern dan ukuran perusahaan juga berpengaruh negatif terhadap opini audit going concern. Penelitian ini memiliki keterbatasan karena menggunakan data sekunder yang berasal dari laporan tahunan. Objek penelitian hanya pada subsektor perusahaan manufaktur yaitu subsektor makanan dan minuman. Sehingga, perusahaan tidak boleh menggunakan temuan penelitian dalam perumusan keputusan yang berhubungan dengan opini audit going concern. Maknanya, diperlukan pertimbangan faktor-faktor lain yang harus dieksplorasi melalui penelitian selanjutnya.

Factors Affecting Going Concern Audit Opinion in Hospitality Companies in Indonesia

“…The researcher chooses total assets because their value is relatively more stable than other proxies. Research by Andini et al (2021), Al Fath and Sugito (2020), and Rakatenda and Putra (2016) show that company size affects the probability of getting a going concern audit opinion. The hypothesis proposed is as follows: H1: Company size negatively affects the probability of getting a going concern audit opinion on the emphasis of matter paragraph.…”

“…The researcher uses a sales growth proxy to express company growth because sales growth indicates market acceptance of the products or services produced by the company. Research by Al Fath and Sugito (2020) shows that company growth affects the probability of getting a going concern audit opinion. The hypothesis proposed is as follows: H2: Company growth negatively affects the probability of getting a going concern audit opinion on the emphasis of matter paragraph.…”

Literature review: the Effect of Company Size, Company Growth, and Company Liquidity on Going Concern Audit Opinion

“…Research on going concern audit opinions on companies in Indonesia has been carried out by many previous researchers, namely Rakatenda and Putra (2016), Gusti and Yudowati (2018), Purba and Nazir (2018), Al Fath and Sugito (2020), Aprianti and Surya (2020), Andini, Subandi, and Peristiwaningsih (2021).…”

“…Sales growth is the dimension or indicator of the company growth used in this literature study. Research on the company growth has been carried out by previous researchers, namely Gusti and Yudowati (2018), Al Fath and Sugito (2020).…”

“…Al Fath and Sugito (2020) found that company growth negatively affects going concern audit opinions. It is contrary to research conducted by Gusti and Yudowati (2018), which states that company growth does not negatively affect going concern audit opinion.…”