Saran - KESIMPULAN DAN SARAN - Pengaruh Debt Default, Kualitas Audit, Dan Opini Audit Terhadap

BAB V. KESIMPULAN DAN SARAN

C. Saran

Hasil pengujian terhadap variabel opini audit menunjukkan pengaruh signifikan terhadap penerimaan opini going concern, berarti dalam menerbitkan opini audit going concern auditor akan mempertimbangkan opini audit going

concern yang telah diterima perusahaan pada tahun sebelumnya.

B. KETERBATASAN

Keterbatasan yang dihadapi dalam penelitian ini yaitu hanya menggunakan tiga variabel, yaitu satu variabel keuangan (debt default) dan dua variabel keuangan (kualitas audit dan opini audit). Periode pengamatan hanya tiga tahun, sehingga belum cukup lama untuk menentukan tren penerbitan opini going concern oleh auditor dalam jangka panjang.

C. SARAN

Untuk peneliti selanjutnya memasukkan variabel tambahan seperti rotasi auditor dan rasio keungan lain, strategic action perusahaan sehingga hasil

penelitian lebih mampu untuk memprediksi penerbitan opini going concern dengan lebih tepat dan lebih akurat.

Selain itu memperpanjang rentang tahun penelitian sehingga dapat melihat kecenderungan trend penerbitan opini audit going concern oleh auditor dalam jangka panjang dengan tetap membedakan antara periode krisis moneter dengan periode kondisi ekonomi normal.

DAFTAR PUSTAKA

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Hani, Clearydan Mukhlasin, 2003. “Going Concern dan Opini Audit: Suatu Studi

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Surabaya.

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_____________________, 2002. Standar Akuntansi Keuangan, Salemba Empat , Jakarta.

Joanna, L. Ho. 1994. “The Effect of Experience on Consensus of Going-Concern Judgments”. Behavioral Research in Accounting Vol 6. pp 160-172.

Jurusan Akuntansi, Fakultas Ekonomi Universitas Sumatera Utara,, 2004. Buku

Petunjuk Teknik Penulisan dan Penulisan Skripsi. Medan

Lasalle, Randal E., dan Anandarajan, asokan. 1996. “ Auditor View on The Type of Audit Report Issued to Entities with Going Concern Uncertainties”.

Accounting Horizons, Vol 10. Juni. pp 51-72.

Manao, H. dan Nursetyo, Y. 2002. ":An Audit Quality Comparison Between Large and Small CPA Firms in Indonesia in the Context of "Going Concern" Opinion : Evidence Based On Auditees Financial Ratio". Simposium

Nasional Akuntansi V. 36-45..

Mayangsari, Sekar, 2003. Pengaruh Kualitas Audit, Independensi terhadap

Integritas Laporan Keuangan. Simposium Nasional AkuntansiVI. Surabaya

Mutchler, J., 1985. "A Multivariate Analysis of the Auditor's Going Concern Opinion Decision" Journal of Accouning Research. Autumn. 668 - 68.

Petronela, Thio. 2004. “Pertimbangan Going Concern Perusahaan Dalam

Pemberian Opini Audit”. Jurnal Balance. 47-55

Praptitorini, Januarti, 2007. “Analisis Pengauh Kualitas Audit, Debt Default Dan

Opinion Shopping Terhadap Penerimaan Opini Going Concern”. Simposium Nasional Akuntansi X.

Ruiz , barbadillo Emiliano, Nivez Gomez-Aguilar, Christina De Fuentes-Barbera dan Maria Antonia Garcia-Benau. 2004. “Audit Quality and The Going Concern Decision Making Process”. European Accounting Review

Setyarno, Januarti, dan Faisal, 2006. “Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, Pertembuhan , Vol 13 No 4. pp 597-620.

Perusahaan Terhadap Opini Audit Going Concern”.

No.

Simposium Nasional Akuntansi IX.

Sugiyono, 2006.Statistika untuk penelitian, Alfabeta. Bandung

Umar, Husein, 2003. Metode Riset : Akuntansi terapan, Ghalia Indonesia, Jakarta.

Kode Nama Perusahaan

1 ADES PT Ades Waters Indonesia Tbk 2 AQUA PT Aqua Golden Mississipi Tbk 3 CEKA PT Cahaya Kalbar Tbk

4 DAVO PT DavomasAbadi Tbk 5 DLTA PT Delta Djakarta Tbk 6 FAST PT Fast Food Indonesia Tbk 7 INDF PT Indofood Sukses Makmur

Tbk

8 MYOR PT Mayora Indah Tbk

9 MLBI PT Multi Bintang Indonesia Tbk 10 PTSP PT Pioneerindo Gourment

International (d/h Putra Sejahtera Pioneerindo (CFC))Tbk

11 PSDN PT Prasidha Aneka Niaga Tbk 12 SKBM PT Sekar Bumi Tbk

13 SKLT PT Sekar Laut Tbk 14 STTP PT Siantar Top Tbk 15 SIPD PT Sierad Produce Tbk 16 AISA PT Tiga Pilar Sejahtera Food

(d/h Asia Intiselera) Tbk 17 TBLA PT Tunas Baru Lampung Tbk 18 ULTJ PT Ultra Jaya Milk Tbk 19 BATI PT BAT Indonesia Tbk 20 RMBA PT Bentoel International

Investama Tbk 21 GGRM PT Gudang Garam Tbk 22 HMSP PT HM Sampoerna Tbk

23 ARGO PT Argo Pantes Tbk 24 ERTX PT Eratex Djaja Tbk 25 CNTX PT Century Textile Industry

(Centex) Tbk

26 PAFI PT Panasia Filament Inti Tbk 27 RDTX PT Roda Vivatex Tbk

28 SSTM PT Sunson textile Manufacture Tbk

29 TEJA PT Textile Manufacturing Company Jaya (Texmaco Jaya) Tbk

30 TFCO PT TIFICO Tbk 31 UNTX PT Unitex Tbk 32 PT SMART Tbk

33 HDTX PT Panasia Indosyntec Tbk 34 MYTX PT APAC Citra Centertex Tbk 35 DOIT PT Delta Dunia Petroindo Tbk 36 ESTI PT Ever Shine Textile Tbk 37 FMII PT Fortune Mate Indonesia Tbk 38 MYRX PT Hanson International Tbk 39 SRSN PT Indo Acidatama (d/h Sarasa

Nugraha) Tbk

40 INDR PT Indorama Syntetics Tbk 41 KARW PT Karwell Indonesia Tbk 42 PBRX PT Pan Brothers Tex Tbk 43 BIMA PT Primarindo Asia

Infrastructure Tbk

44 RICY PT Ricky Putra Globalindo Tbk 45 BATA PT Sepatu Bata Tbk

46 SIMM PT Surya Intrindo Makmur Tbk 47 BRPT PT Barito Pacific Timber Tbk 48 BSUC PT Daya Sakti Ungul

Corporation Tbk

49 SULI PT Sumalindo Lestari Jaya Tbk 50 TIRT PT Tirta Mahakam Resources

Tbk

51 FASW PT Fajar Surya Wisesa Tbk 52 INKP PT Indah Kiat Pulp & Paper Tbk 53 TKIM PT Pabrik Kertas Tjiwi Kimia

Tbk

54 SPMA PT Suparma Tbk

55 SAIP PT Surabaya Agung Industry Pulp Tbk

56 INRU PT Toba Pulp Lestari 57 AKRA PT AKR Corporindo Tbk 58 BUDI PT Budi Acid Jaya Tbk 59 CLPI PT Colorpak Indonesia Tbk

60 ETWA PT Eterindo Wahanatama Tbk 61 LTLS PT Lautan Luas Tbk

62 POLY PT Polysindo Eka Perkasa Tbk 63 SOBI PT Sorini Agro Asia Corporindo

(d/h Sorini Corporation) Tbk 64 TPIA PT Tri Polyta Indonesia Tbk 65 UNIC PT Unggul Indah Cahaya Tbk 66 DPNS PT Duta Pertiwi Nusantara Tbk 67 EKAD PT Ekadharma International Tbk 68 INCI PT Intanwijaya internasional

Tbk

69 KKGI PT Resource Alam Indonesia (d/h Kurnia Kapuas Utama Glue 70 AKKU PT Aneka Kemasindo Utama

Tbk

71 AKTI PT Argha Karya Prima Industry Tbk

72 AMFG PT Asahimas Flat Glass Tbk 73 APLI PT Asiaplast Industries Tbk 74 BRNA PT Berlina Tbk

75 DYNA PT Dynaplast Tbk

76 IGAR PT Kageo Igar Jaya (d/h Igarjaya) Tbk

77 LMPI PT Langgeng Makmur Plastik Industry Tbk

78 LAPD PT Leyland International (d/h Lapindo Internasional) Tbk 79 SIMA PT Siwani Makmur Tbk 80 FPNI PT Titan Kimia Nusantara (d/h

fatrapolindo Nusa Industri) Tbk 81 TRST PT Trias Sentosa Tbk

82 TALFA PT Tunas Alfin Tbk

83 YPAS PT Yanaprima Hastapersada Tbk

84 SNCB PT Holcim Indonesia Tbk 85 INTP PT Indocement Tunggal Perkasa

Tbk

86 SMGR PT Semen Gresik (persero) Tbk 87 ALMI PT Alumindo Light Metal

Industry Tbk

88 BTON PT Beton jaya Manunggal Tbk 89 CTBN PT Citra Tubindo Tbk

90 INAI PT Indal Aluminium Industry Tbk

91 ITMA PT Itamaraya Gold Industry Tbk 92 JKSW PT Jakarta Kyoei Steel Works

tbk

93 JPRS PT Jaya Pari Steel Tbk 94 LMSH PT Lion Mesh Prima Tbk

95 LION PT Lion Metal Works Tbk 96 PICO PT Pelangi Indah Canindo Tbk 97 TBMS PT Tembaga Mulia Semanan

Tbk

98 TIRA PT Tira Austenite Tbk 99 KICI PT Kedaung Indah Can Tbk 100 KDSI PT Kedawung Setia Industrial

Tbk

101 ARNA PT Arwana Citra Mulia Tbk 102 IKAI PT Intikeramik Alamasri

Industry Tbk

103 KIAS PT Keramika Indonesia Assosiasi Tbk

104 MLIA PT Mulia Industrindo Tbk 105 TOTO PT Surya Toto Indonesia Tbk 106 PT GT Kabel Indonesia tbk 107 JECC PT Jembo Cable Company Tbk 108 KBLM PT Kabelindo Murni Tbk 109 IKBI PT Sumi Indo Kabel Tbk 110 SCCO PT Supreme Cable

Manufacturing & Commerce (d/h Succaco) Tbk

111 VOKS PT Voksel Electric Tbk 112 ASGR PT Astra Graphia Tbk 113 MTDL PT Metrodata Electronics Tbk 114 MLPL PT Multipolar Corporation Tbk 115 MYOH PT Myoh Technologi Tbk 116 PTSN PT Sat Nusapersada

117 SQMI PT Allbond Makmur Usaha (d/h Sanex Qianjiang Motor

Internasional) Tbk

118 ASII PT Astra International Tbk 119 AUTO PT Astra Otoparts Tbk 120 GJTL PT Gajah Tunggal Tbk 121 GDYR PT Goodyear Indonesia Tbk 122 HEXA PT Hexindo Adiperkasa Tbk 123 BRAM PT Indo Kordsa (d/h Branta

Mulia) Tbk

124 IMAS PT Indomobil Sukses Internasional Tbk 125 INDS PT Indospring Tbk 126 INTA PT Intraco Penta Tbk

127 LPIN PT Multi Prima Sejahtera (d/h Lippo Interprises) Tbk

128 MASA PT Multistrada Arah Sarana Tbk 129 NIPS PT Nipress Tbk

130 INTD PT Inter Delta Tbk

Modern Photo Film Company) Tbk

132 KONI PT Perdana Bangun Pusaka Tbk 133 SQBI PT Bristol-Myers Sauibb

Indonesia Tbk

134 DVLA PT Darya-Varia Laboratoria Tbk 135 INAF PT Indofarma (Persero) Tbk 136 KLBF PT Kalbe Farma Tbk

137 KAEF PT Kimia Farma (Persero) Tbk 138 MERK PT Merck Tbk

139 PYFA PT Pyridam Farma Tbk 140 SCPI PT Schering Plough Indonesia

Tbk

141 TSPC PT Tempo Scan Pacific Tbk 142 TCID PT Mandom Indonesia Tbk 143 MRAT PT Mustika Ratu Tbk 144 PROD PT Sara Lee Body Care

Indonesia Tbk

145 UNVR PT Unilever Indonesia Tbk 146 SMSM PT Selamat Sempurna Tbk 147 TURI PT Tunas Ridean Tbk 148 UNTR PT United Tractors Tbk 149 SUBA PT Suba Indah Tbk

150 SDYI PT Surya Dumai Industri Tbk 151 FPNI PT Fatrapolindo Nusa Industri

GET DATA /TYPE=XLS

/FILE='F:\TOTALLY SKRISPI\Sampel skripsiku.xls' /SHEET=name 'Sheet1'

/CELLRANGE=full /READNAMES=on

/ASSUMEDSTRWIDTH=32767.

DATASET NAME DataSet1 WINDOW=FRONT.

LOGISTIC REGRESSION VARIABLES OpiniTahunBerjalan /METHOD = ENTER DEF ADTR PO

/CLASSPLOT /CASEWISE OUTLIER(2) /PRINT = GOODFIT CORR ITER(1) CI(95)

/CRITERIA = PIN(.05) POUT(.10) ITERATE(20) CUT(.5) .

Logistic Regression

[DataSet1]

Case Processing Summary

Unweighted Cases(a) N Percent

Selected Cases Included in Analysis ₆₃ _100.0

Missing Cases ₀ _.0

Total ₆₃ _100.0

Unselected Cases ₀ _.0

Total ₆₃ _100.0

a If weight is in effect, see classification table for the total number of cases.

Dependent Variable Encoding

0 ₀

1 ₁

Block 0: Beginning Block

Iteration History(a,b,c) Iteration -2 Log likelihood Coefficients Constant Constant Step 0 1 _87.194 _.095 2 _87.194 _.095

a Constant is included in the model. b Initial -2 Log Likelihood: 87.194

c Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.

Classification Table(a,b)

Observed Predicted

Opini Tahun Berjalan

Percentage Correct

0 1 0

Step 0 Opini Tahun Berjalan

0 30 .0

1 ₀ ₃₃ _100.0

Overall Percentage _52.4

a Constant is included in the model. b The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Lower Upper Lower Upper Lower Upper

Step 0 Constant _.095 _.252 _.143 ₁ _.706 _1.100

Variables not in the Equation

Score df Sig.

Step 0 Variables DEF _19.374 ₁ _.000

ADTR _2.670 ₁ _.102

PO _29.489 ₁ _.000

Overall Statistics _35.032 ₃ _.000

Iteration History(a,b,c,d)

Iteration

-2 Log

likelihood Coefficients

Constant DEF ADTR PO Constant

Step 1 1 _48.548 _-1.483 _1.281 _-.283 _2.125 2 _45.442 _-1.953 _1.937 _-.512 _2.774 3 _45.201 _-2.115 _2.182 _-.612 _3.014 4 _45.198 _-2.136 _2.212 _-.624 _3.044 5 _45.198 _-2.136 _2.213 _-.624 _3.045 a Method: Enter

b Constant is included in the model. c Initial -2 Log Likelihood: 87.194

d Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.

Omnibus Tests of Model Coefficients

Chi-square df Sig. Step 1 Step _41.996 ₃ _.000 Block _41.996 ₃ _.000 Model _41.996 ₃ _.000 Model Summary Step -2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1 _45.198(a) _.487 _.649

a Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 _9.881 ₅ _.079

Contingency Table for Hosmer and Lemeshow Test

Opini Tahun Berjalan = 0

Opini Tahun Berjalan =

1 Total

Observed Expected Observed Expected Observed

Step 1 1 ₁₃ _12.226 ₀ _.774 ₁₃

2 ₇ _8.049 ₂ _.951 ₉

4 ₆ _3.211 ₁ _3.789 ₇ 5 ₁ _1.436 ₄ _3.564 ₅ 6 ₁ _.684 ₈ _8.316 ₉ 7 ₀ _.591 ₁₄ _13.409 ₁₄ Classification Table(a) Observed Predicted

Opini Tahun Berjalan

Percentage Correct

0 1 0

Step 1 Opini Tahun Berjalan

22 8 73.3

1 ₆ ₂₇ _81.8

Overall Percentage _77.8

a The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

95.0% C.I.for EXP(B)

Lower Upper Lower Upper Lower Upper Lower Upper

Step 1(a) DEF 2.213 .780 8.039 1 .005 9.142 1.980 42.204 ADTR _-.624 _.767 _.662 ₁ _.416 _.536 _.119 _2.408 PO _3.045 _.784 _15.078 ₁ _.000 _21.004 _4.517 _97.669 Constant _-2.136 _.773 _7.645 ₁ _.006 _.118

a Variable(s) entered on step 1: DEF, ADTR, PO.

Correlation Matrix

Constant DEF ADTR PO

Step 1 Constant _1.000 _-.548 _-.461 _-.556

DEF _-.548 _1.000 _-.114 _.188

ADTR _-.461 _-.114 _1.000 _.048

PO _-.556 _.188 _.048 _1.000

Step number: 1

Observed Groups and Predicted Probabilities

16      1  F  0 1  R 12  0 1  E  0 1  Q  0 1  U  0 1 1 1  E 8  0 1 1 1  N  0 0 1 1  C  0 0 1 1 1  Y  0 0 1 1 1 1  4  0 0 1 0 1 

 0 0 1 0 1 1 1 1   0 0 0 0 0 1 1 1   0 0 0 0 0 0 0 1  Predicted   Prob: 0 .25 .5 .75 1 Group: 000000000000000000000000000000111111111111111111111111111111 Predicted Probability is of Membership for 1

The Cut Value is .50 Symbols: 0 - 0

1 - 1

Each Symbol Represents 1 Case.

Casewise List(b)

Case

Selected

Status(a) Observed Predicted

Predicted

Group Temporary Variable

Opini Tahun

Berjalan Resid ZResid

Opini Tahun

Berjalan Resid ZResid

33 _S _1** _{.106 0} _.894 _2.910

60 _S _1** _{.106 0} _.894 _2.910

63 _S _0** _{.924 1} _-.924 _-3.486

a S = Selected, U = Unselected cases, and ** = Misclassified cases. b Cases with studentized residuals greater than 2.000 are listed.

NPAR TESTS /RUNS(MEDIAN)=RES_1 /MISSING ANALYSIS. NPar Tests [DataSet1] Runs Test

Unstandardized Residual

Test Value^a .01900

Cases < Test Value 30

Cases >= Test Value 33

Total Cases 63

Number of Runs 31

Z -.364

Asymp. Sig. (2-tailed) .716

Dalam dokumen Pengaruh Debt Default, Kualitas Audit, Dan Opini Audit Terhadap Penerimaan Opini Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Halaman 64-78)