ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan, faktor non keuangan, dan tata kelola perusahaan terhadap pemberian opini going concern oleh auditor. Faktor keuangan yang diuji pada penelitian ini adalah rasio arus kas dan rasio leverage. Faktor non keuangan yang diuji adalah audit lag dan auditor client tenure. Faktor tata kelola perusahaan yang diuji adalah kepemilikan manajerial dan aktivitas komite audit.
Penelitian ini menggunakan sampel sebanyak 42 perusahaan selama tiga tahun yaitu dari tahun 2010 sampai dengan 2012. Sampel diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dengan metode purposive sampling. Analisis regresi logistik menunjukkan bahwa rasio leverage berpengaruh terhadap pemberian opini going concern. Sedangkan rasio arus kas, audit lag, auditor client tenure, kepemilikan manajerial, dan aktivitas komite audit tidak berpengaruh terhadap pemberian opini going concern.
Kata kunci: opini going concern, faktor keuangan, faktor non keuangan, tata kelola perusahaan, rasio arus kas, rasio leverage, audit lag, auditor client tenure, kepemilikan manajerial, aktivitas komite audit.
ABSTRACT
This research aimed to examine the effects financial factors, non financial factors, and corporate governance affecting issuance of going concern opinions by external auditors. Financial factors included in this research are cash flows ratio and leverage. Non financial factors included are audit lag and auditor client tenure. Corporate governance included in this research are managerial ownership and activity of the audit committee.
The research used 42 non financial companies listed on the Indonesia Stock Exchange (IDX) in the period of 2010- 2012. Samples were selected using purposive sampling method. Data were analyzed by logistic regression analysis. Logistic regression analysis indicates that leverage affect issuance of going concern opinions by auditors. On the other hand, cash flows ratio, audit lag, auditor client tenure, managerial ownership and activity of the audit committee do not significantly affect issuance of going concern opinions by auditors.
Keywords: going concern opinion, financial factors, non financial factors, corporate governance, cash flows ratio, leverage, audit lag, auditor client tenure, managerial ownership, activity of the audit committee.