BAB V KESIMPULAN DAN SARAN
C. Saran
Berdasarkan hasil analisis penelitian yang dilakukan penulis dan atas keterbatasan yang dimiliki oleh penulis, maka dapat diberikan saran sebagai berikut:
1. Untuk peneliti selanjutnya memasukkan variabel tambahan seperti rotasi auditor, opinion shopping, dan rasio keuangan lain, sehingga hasil penelitian lebih mampu untuk memprediksi penerbitan opini going concern dengan lebih tepat dan lebih akurat,
2. Penulis juga menyarankan untuk 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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Carcello, Joseph V., Hermanson, Roger H. McGrath, Neal T. 1992. “Audit Quality Attributes : The Perception of Audit Partners, Prepares & Financial Statement Users”. Auditing : A Journal of Practice and Theory. 1-15.
Chen, K. C, Church, B. K, 1992. “Default on Debt Obligations and The Issuance of Going Concern Report”. Auditing : Journal Practice and Theory Fall. Pp 30-49.
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Economics 20 (December): 297-322.
DeAngelo, L, 1981. “Auditor Independence, ‘low balling’ and Disclosure Regulation”. Journal of accounting and Economics. (August).113-127.
Erlina, Sri Mulyani, 2007. Metodologi Penelitian Bisnis, Terbitan Pertama, USU Press, Medan.
Fanny, Margaretta, dan Saputra, S, 2005. “Opini Audit Going Concern: Kajian berdasarkan Model Prediksi Kebangkrutan, Pertumbuhan Perusahaan, dan Reputasi Kantor Akuntan Publik (Studi Pada Emiten BursaEfek Jakarta)”
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Ghozali, Imam, 2005. Aplikasi Analisis Multivariant Dengan Program SPSS, Badan Penerbit UniversitasDiponegoro, Semarang.
Halim, Abdul, 2003. Auditing : Dasar-Dasar Audit Laporan Keuangan. Edisi Ketiga, UPP AMP YKPN,Yogyakarta.
Hani, Clearydan Mukhlasin, 2003. “Going Concern dan Opini Audit: Suatu Studi
Pada Perusahaan Perbankan di BEJ”, Simposium Nasional Akuntansi,
Ikatan Akuntan Indonesia, 2001. Standar Profesional Akuntan Publik, Salemba Empat, Jakarta.
_____________________, 2002. Standar Akuntansi Keuangan, Salemba Empat , Jakarta.
Jensen, M.C and Meckling,W.H, 1976. “Theory of The Firm, Managerial Behaviour, Agency Cost and Ownership Structure”. Journal of Financial
Economics. Vol 3 October. Pp 305-306.
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.
Lennox, C., 2002. “Opinion Shopping and Audit Committees”. www.google.com
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Kasmir, 2008. Analisis Laporan Keuangan”. PT. Raja Grafindo Persada, Jakarta. Manao, H. dan Nursetyo, Y. 2002. “An Audit Quality Comparison Between Largeand 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. Mutchler, J.F, W.Hopwood and J.C.McKeown, 1997. “The Influence of Contrary
Information and Mitigating Factors on Audit Report Decisions on Bankrupt Companies”. Journal of Accouning Research. Autumn.
Petronela, Thio. 2004. “Pertimbangan Going Concern Perusahaan Dalam
Praptitorini, Januarti, 2007. “Analisis Pengauh Kualitas Audit, Debt Default Dan
Opinion Shopping terhadap Penerimaan Opini Going Concern”. Simposium Nasional Akuntansi X.
Ramadhany, Alexander. 2004. “ Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Going Concern Pada Perusahaan Menufaktur Yang Mengalami Financial Distress Di Bursa Efek Jakarta”. Tesis Program Magister Akuntansi Universitas Diponegoro.
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, Vol 13 No 4. Pp 597-620.
Setiawan, Santy, 2006. “Opini Going Concern dan Prediksi Kebangkrutan Perusahaan”. Jurnal Ilmiah Akuntansi. Vol V No 1. Mei. Hal 59-67.
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Akuntansi IX.
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Lampiran i No. 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
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 AKPI 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 Tbk
79. SIMA PT. Siwani Makmur Tbk 80. FPNI PT. Titan Kimia Nusantara
82. TALFA PT. Tunas Alfin Tbk
83. YPAS PT. Yanaprima Hastapersada Tbk 84. SMCB 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. KBLI 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 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
131. MDRN PT. Modern International 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. ADMG PT. Polychem Indonesia Tbk 150. PRAS PT. Prima Aloy Steel Tbk 151. SUGI PT. Sugi Samapersada Tbk
Lampiran ii
GET
FILE='C:\Documents and Settings\Okta\My Documents\SPSS.sav'. /SHEET=name ‘sheet1’
/CELLRANGE=full
/ASSUMEDSTRWIDTH=32767
DATASET NAME DataSet0 WINDOW=FRONT. DESCRIPTIVES
VARIABLES=LI L ADTR OP GC
/STATISTICS=MEAN STDDEV MIN MAX .
Descriptives
[DataSet1]
Descriptive Statistics
N Range Minimum Maximum Mean Std. Deviation Variance
Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
GC 54 1 0 1 .48 .069 .504 .254 LI 54 1.30430 .01175 1.31605 .3206193 .04318690 .31735757 .101 L 54 7.097972 .21708 7.10014 1.55466481 1.31704333 96.78252399 9.3673 ADTR 54 1 0 1 .46 .068 .503 .253 OP 54 1 0 1 .50 .069 .505 .255 Valid N (listwise) 54
Lampiran iii GET
FILE='C:\Documents and Settings\Okta\My Documents\SPSS.sav'. DATASET NAME DataSet0 WINDOW=FRONT.
LOGISTIC REGRESSION VARIABLES GC /METHOD=ENTER LI L ADTR OP /CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 54 100.0
Missing Cases 0 .0
Total 54 100.0
Unselected Cases 0 .0
Total 54 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value
0 0
1 1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1 74.786 -.074
2 74.786 -.074
a. Constant is included in the model. b. Initial -2 Log Likelihood: 74.786
c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.
Classification Tablea,b Observed Predicted GC Percentage Correct 0 1 Step 0 GC 0 28 0 100.0 1 26 0 .0 Overall Percentage 51.9
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)
Step 0 Constant -.074 .272 .074 1 .786 .929
Variables not in the Equation
Score df Sig. Step 0 Variables LI 10.020 1 .002 L 1.104 1 .293 ADTR .321 1 .571 OP 18.989 1 .000 Overall Statistics 24.865 4 .000
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients Constant LI L ADTR OP Step 1 1 47.598 -.402 -1.728 -.005 -.184 2.077 2 45.613 -.268 -2.893 -.007 -.217 2.470 3 45.301 -.180 -3.397 -.010 -.212 2.528 4 44.941 -.055 -3.599 -.020 -.263 2.480 5 44.566 .128 -3.818 -.042 -.349 2.407 6 44.408 .161 -3.861 -.064 -.352 2.415 7 44.233 .227 -3.937 -.109 -.360 2.429 8 43.077 .877 -4.694 -.548 -.441 2.577 9 42.487 1.804 -5.900 -1.143 -.583 2.857 10 42.478 1.883 -6.076 -1.179 -.607 2.914 11 42.478 1.885 -6.082 -1.180 -.607 2.915 12 42.478 1.885 -6.082 -1.180 -.607 2.915 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 74.786
d. Estimation terminated at iteration number 12 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 32.308 4 .000
Block 32.308 4 .000
Model 32.308 4 .000
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 42.478a .450 .601
a. Estimation terminated at iteration number 12 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
Contingency Table for Hosmer and Lemeshow Test
GC = 0 GC = 1
Total Observed Expected Observed Expected
Step 1 1 5 4.987 0 .013 5 2 5 4.792 0 .208 5 3 4 4.376 1 .624 5 4 4 4.112 1 .888 5 5 4 3.502 1 1.498 5 6 3 2.502 2 2.498 5 7 2 1.306 3 3.694 5 8 0 1.030 5 3.970 5 9 0 .755 5 4.245 5 10 1 .637 8 8.363 9 Classification Tablea Observed Predicted GC Percentage Correct 0 1 Step 1 GC 0 24 4 85.7 1 4 22 84.6 Overall Percentage 85.2
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 Step 1a LI -6.082 3.017 4.063 1 .044 .002 .000 .845 L -1.180 .837 1.988 1 .159 .307 .060 1.584 ADTR -.607 .819 .550 1 .458 .545 .110 2.711 OP 2.915 .926 9.908 1 .002 18.445 3.004 113.266 Constant 1.885 1.667 1.280 1 .258 6.590
Correlation Matrix Constant LI L ADTR OP Step 1 Constant 1.000 -.819 -.818 -.527 .114 LI -.819 1.000 .639 .233 -.177 L -.818 .639 1.000 .287 -.501 ADTR -.527 .233 .287 1.000 -.005 OP .114 -.177 -.501 -.005 1.000 Step number: 1 Observed Groups and Predicted Probabilities 8 ┼ ┼ │ │ │ │ F │ │ R 6 ┼ ┼ E │ │ Q │0 │ U │0 │ E 4 ┼0 ┼ N │0 │ C │0 1 1 │ Y │0 1 1 │ 2 ┼00 10 1 0 0 1 1 1 1 1 ┼ │00 10 1 0 0 1 1 1 1 1 │ │00 0 0 0 00 0 00 0 0 10 0 0 0 1 1 0 0011 11111 1111 1110 │ │00 0 0 0 00 0 00 0 0 10 0 0 0 1 1 0 0011 11111 1111 1110 │ Predicted ─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼─── ──────┼─────────┼─────────┼────────── Prob: 0 .1 .2 .3 .4 .5 .6 .7 .8 .9 1 Group: 000000000000000000000000000000000000000000000000001111111111111 1111111111111111111111111111111111111
Predicted Probability is of Membership for 1 The Cut Value is .50
Symbols: 0 - 0 1 - 1
Each Symbol Represents .5 Cases.
Casewise Listb
Case Selected Statusa
Observed
Predicted Predicted Group
Temporary Variable
GC Resid ZResid
18 S 1** .117 0 .883 2.741
23 S 0** .955 1 -.955 -4.604
54 S 1** .143 0 .857 2.450
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] C:\Documents and Settings\Okta\My Documents\SPSS.sav
Runs Test
Difference between observed and predicted probabilities
Test Valuea .00000
Cases < Test Value 26
Cases >= Test Value 28
Total Cases 54
Number of Runs 28
Z .010
Asymp. Sig. (2-tailed) .992