PENGARUH FINANCIAL DISTRESS, DEBT TO EQUITY RATIO DAN COMPANY GROWTH TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Pertambangan Sub Sektor Batu Bara yang Terdapat di Bursa Efek Indonesia Tahun 2017-2021)

MAULUDI, MUHAMMAD FAKHRI (2022) PENGARUH FINANCIAL DISTRESS, DEBT TO EQUITY RATIO DAN COMPANY GROWTH TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Sektor Pertambangan Sub Sektor Batu Bara yang Terdapat di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Going concern audit opinion is an opinion given by the auditor if the company cannot maintain the viability of an entity. Going concern audit opinion can be detected through debt default, audit quality, previous year's audit opinion, company growth, financial condition and managerial ownership. This study aims to determine the effect of financial distress, leverage and company growth on financial difficulties or going concern. Financial distress is the condition of a company that is not liquid but is still in a solvent state and leverage is measured using a debt to equity ratio, while company growth is usually proxied by the ratio of asset growth. Companies with negative growth indicate a greater tendency towards bankruptcy so that the possibility of the company receiving a going concern audit opinion will be greater. The population of coal mining companies listed on the Indonesia Stock Exchange in 2017-2021 using the purposive sampling method, the sample taken is 24 companies. The criteria for financial distress in this study are seen from negative net income for two consecutive years. While the non-financial distress criteria show positive net income for two consecutive years and dividends for more than one year of payment. Data analysis used logistic regression method with SPPS. The results of this study indicate that financial distress has a negative effect on going-concern audit opinions, while DER and company growth have no effect on going-concern audit opinions. Keywords : financial distress , leverage, company growth, audit going concern opinion Opini audit going concern merupakan opini yang diberikan auditor apabila perusahaan tidak dapat mempertahankan kelangsungan hidup sebuah entitas. Opini audit going concern dapat dideteksi melalui debt default, kualitas audit, opini audit tahun sebelumnya, pertumbuhan perusahaan, kondisi keuangan dan kepemilikan manajerial. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress , leverage dan company growth terhadap keuangan kesulitan atau going concern. Financial distress adalah kondisi perusahaan yang tidak likuid tetapi masih dalam keadaan solven dan leverage diukur menggunakan debt to equity ratio sedangkan company growth atau pertumbuhan perusahaan biasanya diproksikan dengan rasio pertumbuhan aset. Perusahaan dengan negative growth mengindikasikan kecenderungan yang lebih besar kearah kebangkrutan sehingga kemungkinan perusahaan menerima opini audit going concern akan semakin besar . Populasi pada perusahaan pertambangan batu-bara yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 dengan menggunakan metode purposive sampling, sampel yang diambil sebanyak 24 perusahaan. Kriteria financial distress dalam penelitian ini dilihat dari laba bersih negatif dua tahun berturut-turut. Sedangkan kriteria nonfinancial distress terlihat laba bersih positif dua tahun berturut-turut dan dividen lebih dari satu tahun pembayaran. Analisis data menggunakan metode regresi logistik dengan SPPS. Hasil penelitian ini mengindikasikan bahwa financial distress berpengaruh negatif terhadap opini audit going concern sedangkan DER dan company growth tidak berpengaruh terhadap opini audit going concern. Kata kunci : financial distress , leverage, company growth, opini audit going concern

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