BAB VI KESIMPULAN DAN SARAN
6.3 Saran
76
6.2 Keterbatasan Penelitian
Penelitian ini memiliki beberapa keterbatasan adalah variabel independen yang digunakan yaitu oponion shopping, reputasi auditor, audit client tenur, leverage dan kondisi keuangan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia hanya menjelaskan 54.3 % pengaruh terhadap opini audit going concern (Y). Sedangkan sisanya 45.7% dijelaskan oleh variable lain yang tidak dimasukkan dalam model penelitian ini. Sehingga masih banyak variabel lain yang dapat mempengaruhi opini audit going concern seperti audit quality, audit firm sixze dan audit lag.
6.3 Saran
Berdasarkan kesimpulan hasil penelitian, maka saran yang diberikan adalah sebagai berikut:
1. Bagi investor atau pengguna umum laporan keuangan dan auditor independen, memperhatikan dan mempertimbangkan pandangan baru dalam menentukan perusahaan yang menerima opini audit going concern.
2. Bagi pihak akademis, lebih baik menambahkan periode tahun penelitian dan menambahkan rasio keuangan lainnya yang diduga berpengaruh terhadap opini audit going concern sehingga penelitian mendatang akan lebih baik dari penelitian sebelumnya dan juga memperluas penelitian dengan cara memperpanjang periode penelitian dengan menambah tahun penelitian dan memperbanyak jumlah sampel di penelitian yang akan datang. Beberapa variabel yang tidak terbukti pada penelitian ini sebaiknya pada penelitian
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selanjutnya digunakan rumus lain dari variabel tersebut. Misalnya variabel leverage dapat juga dihitung dengan menggunakan proksi.
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Lampiran 1 : Review Penilitian Terdahulu
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pemberian opini audit going concern oleh
Concern Tenure
Santoso (2013) Pengaruh Reputasi Auditor, Prediksi yang tidak signifikan mempengaruhi opini audit going concern, dan kualitas audit memiliki pengaruh
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distress, debt default, leverage menunjukan
menunjukan hasil
Hasil penelitian ini menunjukkan bahwa terhadap going opini audit concern dan
Hasil penelitian ini membuktikan secara
Pipin Kurnia,
Hasil dari penelitian ini yaitu opini audit kualitas audit, tenur audit, ukuran namun penelitian ini tidak menemukan
Analia (2019) The Effect of Debt Default, Opinion tenure and financial
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Lampiran 2 : Daftar Sampel Penilitian Perusahaan Manufaktur Sektor Industri Barang Konsumsi Periode 2014-2018
No. Kode
Perusahaan
Nama Perusahaan
1 ADMG PT Polychem Indonesia Tbk
2 ARGO PT Argo Pantes Tbk
3 BRPT PT Barito Pacific Tbk
4 CNTX PT Centex Tbk
5 ESTI PT Evershine Textilee Tbk
6 GDST PT Gunawan Dianjaya Stell Tbk
7 HDTX PT panasia IndosyntexTbk
8 IKAI PT Inti Keramik Alam Sari Industri Tbk
9 JKSW PT jakarta Kyaoi Steel Tbk
10 JPRS PT Jayapari Stell Tbk
11 KARW PT karweell Tbk
12 KBRI PT kertas Basuki Rahmat Indonesia Tbk
13 KRAS PT Krakatau Steel Tbk
14 MAIN PT Malindo Feed Mail Tbk
15 MYTX PT Apac Inti Centetex Tbk
16 POLY PT Asia Pacific Fibers Tbk
17 RMBA PT Bentoel Investama Tbk
18 SCPI PT Schering Plough Tbk
19 SSTM PT Sunson textille Manufaktur Tbk
20 TFCO PT Tifico Tbk
21 TIRT PT Tirta Mahakam Tbk
22 SMCB PT Solusi Indah Bangun Indonesia Tbk
23 KIAS Karamika Indonesia Assosiasi
24 BAJA PT Saranacentral Bajatama Tbk
25 AKKU PT Anugerah Kagum Karya Utama Tbk
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Kode Tahun Y X1 X2 X3 X4 X5
Kode Tahun Y X1 X2 X3 X4 X5
TFCO 2018 0 0 1 5 11.772 5.416
TIRT 2014 0 0 0 1 1.130 1.364
TIRT 2015 0 0 0 2 1.136 1.207
TIRT 2016 1 1 0 1 1.184 1.337
TIRT 2017 0 0 0 2 1.168 1.062
TIRT 2018 0 0 0 3 1.105 1.040
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Lampiran 4: Hasil pengujian Aplikasi Stata 1. Hasil Uji Statistika
Opini Audit Going Concern
Frequency Percent Valid Percent
Cumulative Percent
Valid Opini Audit Non Going Concern 46 36.8 36.8 36.8
Opini Audit Going Concern 79 63.2 63.2 100.0
Total 125 100.0 100.0
Opinion Shopping
Frequency Percent Valid Percent
Cumulative Percent Valid Tidak Terdapat Pergantian Auditor 107 85.6 85.6 85.6
Terdapat Pergantian Auditor 18 14.4 14.4 100.0
Total 125 100.0 100.0
Reputasi Auditor
Frequency Percent Valid Percent
Cumulative Percent
Valid KAP Non Big Four 67 53.6 53.6 53.6
KAP Big Four 58 46.4 46.4 100.0
Total 125 100.0 100.0
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Audit Client Tenur
Frequency Percent Valid Percent
Cumulative Percent
Valid Tahun Perikatan Pertama 46 36.8 36.8 36.8
Tahun Perikatan Kedua 36 28.8 28.8 65.6
Tahun Perikatan Ketiga 20 16.0 16.0 81.6
Tahun Perikatan Keempat 13 10.4 10.4 92.0
Tahun Perikatan Kelima 10 8.0 8.0 100.0
Total 125 100.0 100.0
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