ii ABSTRAK
PENGARUH AUDITOR SWITCHING, FINANCIAL DISTRESS, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING
CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh auditor switching, financial distress, dna debt default terhadap opini audit going concern. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan di internet melalui website resmi Bursa Efek Indonesia www.idx.co.id. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 143 observsasi dari 19 perusahaan yang dijadikan sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan regression logistic.
Dari hasil pengujian menunjukkan bahwa variable auditor switching tidak berpengaruh tehadap opini audit going concern, financial distress tidak berpengaruh tehadap opini audit going concern, dan debt default berpengaruh signifikan terhadap opini audit going concern.
Berdasarkan hasil penelitian, maka peneliti menyarankan bagi penelitian selanjutnya untuk menambah variabel penelitian terkait dengan opini audit going concern, manambah jumlah sampel penelitian dan mempertimbangkan adanya tingkat pergantian auditor.
Kata Kunci : Auditor Switching, Financial Distress, Debt Default, Opini Audit Going Concern
iii ABSTRACT
EFFECT OF AUDITOR SWITCHING, FINANCIAL DISTRESS, AND DEBT DEFAULT OF ACCEPTANCE OF AUDIT OPINION GOING
CONCERN IN MANUFACTURING LISTED IN INDONESIA STOCK EXCHANGE
This study was conducted to determine the effect of auditors switching, financial distress, and debt default on the going concern audit opinion. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id. The research sample is manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Sampling using purposive sampling and obtained a sample of 143 observsasi of 19 companies sampled in this study. Hypothesis testing is done by using logistic regression.
From the test results indicate that the auditor switching variable do not influence going concern audit opinion, financial distress does not influence going concern audit opinion, and debt default has significant influence towards going concern audit opinion.
Based on the result of the research, the researcher suggests following research to add research variable which is related to going concern audit opinion, the sum of research sample and to consider the level of auditor switching.
