Pengaruh Financial Distress, Opini Audit Tahun Sebelumnya, dan Frekuensi Rapat Tahunan Board of Directors Terhadap Pemberian Opini Audit Going Concern

Penulis

  • Kevin Ray Universitas Brawijaya
  • Putu Prima Wulandari Universitas Brawijaya

DOI:

https://doi.org/10.58812/jmws.v3i03.1030

Kata Kunci:

Opini Audit Going Concern, Financial Distress, Altman Z-Score, Opini Audit Tahun Sebelumnya, Frekuensi Rapat Tahunan Board of Director

Abstrak

Penelitian ini dilakukan guna untuk mengetahui pengaruh financial distress, opini audit tahun sebelumnya, dan frekuensi rapat tahunan Board of Directors terhadap pemberian opini audit going concern. Penelitian ini menggunakan metode analisis regresi logistik. Adapun sampel penelitian adalah 123 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini menemukan bahwa financial distress berpengaruh negatif terhadap pemberian opini audit going concern dan opini audit tahun sebelumnya berpengaruh positif terhadap pemberian opini audit going concern. Di samping itu, frekuensi rapat tahunan Board of Director tidak berpengaruh terhadap pemberian opini audit going concern. Dari penelitian yang dilakukan dapat disimpulkan, auditor eksternal akan meragukan suatu entitas dalam mempertahankan kelangsungan usahanya ketika sedang mengalami financial distress (Z-Score kurang dari 1,81) dan menerima opini audit going concern pada tahun sebelumnya. Sehingga, financial distress dan opini audit tahun sebelumnya dapat dijadikan bahan pertimbangan oleh auditor eksternal dalam memberikan opini audit going concern.

Referensi

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Unduhan

Diterbitkan

2024-03-28

Cara Mengutip

Ray, K., & Wulandari, P. P. (2024). Pengaruh Financial Distress, Opini Audit Tahun Sebelumnya, dan Frekuensi Rapat Tahunan Board of Directors Terhadap Pemberian Opini Audit Going Concern. Jurnal Multidisiplin West Science, 3(03), 264–275. https://doi.org/10.58812/jmws.v3i03.1030

Terbitan

Vol 3 No 03 (2024): Jurnal Multidisiplin West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2024 Kevin Ray, Putu Prima Wulandari

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