ANALISIS PENGARUH AUDIT REPORT LAG, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DAN DAMPAKNYA TERHADAP HARGA SAHAM

AWALINA, RIZKI (2020) ANALISIS PENGARUH AUDIT REPORT LAG, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN DAN DAMPAKNYA TERHADAP HARGA SAHAM. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This Study analyze the influence of audit report lag, firm size,company growth on going concern audit opinion and impact on stock price in manufacturing companies sub industry listed on Indonesian Stock Exchange in 2014- 2018. This study uses secondary data, wich is obtained from the company’s annual report through the official website of the Indonesian Stock Exchange, www.idx.co.id and www.sahamok.com. The companies taken in this study were 37 out of 47 compsnies conducted by purposive sampling and the number of observations for five years is 2014-2018 so that there were 185 observations. Data analysis in this study uses the Path Analysis Method with the help of Sructural Equation Modeling (SEM) wich is operated through the AMOS (Analysis of Moment Structure) program. The results of the analysis show that the audit report lag has a significant effect on going concern audit opinion, and going concern audit opinion mediates the effect of the audit report lag on stock prices. Keywords: Audit Report Lag, Going Concern Audit Opinion, Compani Growth, Firm Size, Stock Price. Studi ini menganalisa tentang pengaruh audit report lag, ukuran perusahaan, dan pertumbuhan perusahaan terhadap opini audit going concern dan dampaknya terhadap harga saham pada perusahaan manufaktur sub industri yang terdaftar di Bursa Efek indonesia pada tahun 2014-2018. Penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan www.sahamok.com. Perusahaan yang diambil dalam penelitian ini sebanyak 37 perusahaan dari 47 perusahaan dilakukan secara purposive sampling dan jumlah pengamatan yang dilakukan selama 5 tahun yaitu tahun 2014-2018, sehingga didapat jumlah pengamatan (observasi) sebanyak 185 sampel. Analisis dalam penelitian ini menggunakan Metode Analisis Jalur (Path Analysis) dengan bantuan Stuctural equation Modeling (SEM) yang dioperasikan melalui program AMOS (Analysis of Moment Structure). Hasil Analisis menunjukan bahwa audit report lag berpengaruh signifikan terhadap opini audit going concern dan opini audit going concern memediasi pengaruh audit report lag terhadap harga saham sedangkan ukuran perusahaan dan pertumbuhan perusahaan berpengaruh negatif tidak signifikan terhadap opini audit going concern. Kata kunci : Audit Report Lag, Opini Audit Going Concern, Pertumbuhan Perusahaan, Ukuran Perusahaan, Harga Saham.

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