ABSTRACT Going concern is a basic assumption in the preparation of financial statements, a firm is assumed not intend or desire to liquidate or materially reduce its business scale. The problems will be identified is how to influence the quality audit of going concern audit opinion and how the influence of the financial condition of the going-concern audit opinion. The sampling method chosen in this study nonprobability, conducted by sampling method aims (purposive sampling). Data analysis in this research using descriptive statistical analysis and inferential statistical analysis. The quality audit does not affect the going concern audit opinion and have a positive direction. The big four of public accounting firm or non the big four of public accounting firm will always be objective in giving the opinion, if a company is experiencing doubts in the viability of its business it will be given goingconcern audit opinion. Financial conditions affect the going concern audit opinion and have a negative direction. The better the financial condition of the company the less likely for companies going concern audit opinion is given, because the company will only be given going-concern audit opinion if you have doubts in the viability of their business or go bankrupt. Key words: going concern, audit quality, financial condition, going-concern audit opinion, descriptive statistics, inferential statistics.
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ABSTRAK Going concern merupakan asumsi dasar dalam penyusunan laporan keuangan, suatu perusahaan diasumsikan tidak bermaksud atau berkeinginan melikuidasi atau mengurangi secara material skala usahanya. Masalah-masalah yang diidentifikasi yaitu bagaimana pengaruh kualitas audit terhadap opini audit going concern dan bagaimana pengaruh kondisi keuangan terhadap opini audit going concern. Auditor bertanggung jawab untuk mengevaluasi apakah terdapat kesangsian besar terhadap kemampuan entitas dalam mempertahankan kelangsungan hidupnya dalam periode waktu pantas, tidak lebih dari satu tahun sejak tanggal laporan keuangan yang sedang diaudit. Metode pengambilan sampel dalam penelitian ini dipilih secara nonprobabilitas, dilakukan dengan metode pengambilan sampel bertujuan (purposive sampling). Analisis data dalam penelitian ini menggunakan analisis statistik deskriptif dan analisis statistik inferensial. Kualitas audit tidak berpengaruh terhadap opini audit going concern dan memiliki arah positif. KAP the big four maupun KAP non the big four akan selalu bersikap objektif dalam memberikan pendapat, jika suatu perusahaan mengalami keraguan dalam kelangsungan hidup usahanya maka akan diberikan opini audit going concern. Kondisi keuangan berpengaruh terhadap opini audit going concern dan memiliki arah negatif. Semakin baik kondisi keuangan perusahaan maka semakin kecil kemungkinan bagi perusahaan diberikan opini audit going concern, karena perusahaan hanya akan diberikan opini audit going concern jika mengalami keraguan dalam kelangsungan hidup usahanya atau bangkrut. Kata kunci: going concern, kualitas audit, kondisi keuangan, opini audit going concern, statistik deskriptif, statistik inferensial.
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DAFTAR ISI
Halaman HALAMAN JUDUL..................................................................................................... i LEMBAR PENGESAHAN ......................................................................................... ii LEMBAR PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ....................... iii LEMBAR PERNYATAAN PERSETUJUAN PUBLIKASI KARYA ILMIAH ....... iv KATA PENGANTAR ................................................................................................. v ABSTRACT ................................................................................................................ viii ABSTRAK .................................................................................................................. ix DAFTAR ISI ................................................................................................................ x DAFTAR GAMBAR ................................................................................................ xiv DAFTAR TABEL ...................................................................................................... xv DAFTAR GRAFIK .................................................................................................. xvii DAFTAR LAMPIRAN ........................................................................................... xviii
BAB I
PENDAHULUAN 1.1.
Latar Belakang ....................................................................... 1
1.2.
Identifikasi Masalah ............................................................... 3
1.3.
Maksud dan Tujuan Penelitian ............................................... 3
1.4.
Kegunaan Penelitian .................................................................... 4
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BAB II
KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1.
Latar Belakang ....................................................................... 5 2.1.1.
Auditing ................................................................... 5 2.1.1.1. Jenis-jenis Audit......................................... 6 2.1.1.2. Laporan Audit ............................................ 7 2.1.1.3. Tanggung Jawab dan Fungsi Auditor Independen ............................................... 10 2.1.1.4. Standar Auditing ...................................... 11 2.1.1.5. Hubungan
Standar
Auditing
dengan
Standar Pengendalian Mutu ..................... 12
2.2.
2.1.2.
Going Concern ....................................................... 13
2.1.3.
Kualitas Audit ........................................................ 16
2.1.4.
Kondisi Keuangan .................................................. 18
Pengembangan Hipotesis ..................................................... 19 2.2.1.
Analisis Pengaruh Faktor Kualitas Audit Terhadap Opini Audit Going Concern ................................... 19
2.2.2.
Analisis
Pengaruh
Faktor
Kondisi
Keuangan
Terhadap Opini Audit Going Concern ................... 20 2.3.
Kerangka Pemikiran .................................................................. 22
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BAB III
BAB IV
METODE PENELITIAN 3.1.
Objek Penelitian ................................................................... 23
3.2.
Definisi Operasional Variabel .............................................. 24
3.3.
Teknik Pengumpulan Data ................................................... 26
3.4.
Analisis Data ........................................................................ 26 3.4.1.
Statistik Deskriptif ................................................. 26
3.4.2.
Statistik Inferensial ..................................................... 28
HASIL PENELITIAN DAN PEMBAHASAN 4.1.
Gambaran Objek Penelitian.................................................. 33
4.2.
Hasil Penelitian .................................................................... 35
4.3.
Pembahasan .......................................................................... 41 4.3.1.
Statistik Deskriptif ................................................. 41
4.3.2.
Statistik Inferensial................................................. 51
4.3.3.
Pengujian Hipotesis ................................................ 56 4.3.3.1. Analisis Pengaruh Faktor Kualitas Audit Terhadap Opini Audit Going Concern .... 56 4.3.3.2. Analisis
Pengaruh
Faktor
Kondisi
Keuangan Terhadap Opini Audit Going Concern......................................................... 57
BAB V
SIMPULAN DAN SARAN 5.1.
Simpulan............................................................................... 58
5.2.
Saran ............................................................................................ 59
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DAFTAR PUSTAKA ................................................................................................ 60 LAMPIRAN ............................................................................................................... 64
DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE)
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DAFTAR GAMBAR
Halaman Gambar 2.1.
Kerangka Pemikiran ............................................................... 22
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DAFTAR TABEL
Halaman Tabel III.1.
Daftar Variabel, Indikator, Sub Indikator, dan Skala Penelitian ...................................................................... 24
Tabel IV.1.
Proses Pengambilan Sampel Berdasarkan Kriteria ................ 33
Tabel IV.2.
Hasil Pengambilan Sampel Berdasarkan Kriteria .................. 34
Tabel IV.3.1.
Distribusi Variabel Opini Audit Going Concern Berdasarkan Periode............................................................... 35
Tabel IV.3.2.
Distribusi Variabel Kualitas Audit Berdasarkan Periode....... 35
Tabel IV.3.3.
Distribusi Variabel Kondisi Keuangan Berdasarkan Periode 36
Tabel IV.4.1.1.
Distribusi KAP Non The Big Four Berdasarkan Variabel Dependen ............................................ 37
Tabel IV.4.1.2.
Distribusi KAP The Big Four Berdasarkan Variabel Dependen ............................................ 37
Tabel IV.4.2.1.
Distribusi Distress Zone (Bankruptcy) Berdasarkan Variabel Dependen ............................................ 38
Tabel IV.4.2.2.
Distribusi Gray Area Berdasarkan Variabel Dependen ......... 39
Tabel IV.4.2.3.
Distribusi Safe Zone (Non-Bankruptcy) Berdasarkan Variabel Dependen ............................................ 39
Tabel IV.5.
Distribusi Nilai Kondisi Keuangan Berdasarkan Variabel Dependen ............................................ 40
Tabel IV.6.1.
Frekuensi Variabel Kualitas Audit
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Berdasarkan Data Opini Audit Non Going Concern ............. 41 Tabel IV.6.2.
Statistik Deskriptif Variabel Kondisi Keuangan Berdasarkan Data Opini Audit Non Going Concern ............. 42
Tabel IV.6.3.
One-Sample Kolmogorov-Smirnov Variabel Kondisi Keuangan Berdasarkan Data Opini Audit Non Going Concern ............. 43
Tabel IV.7.1.
Frekuensi Variabel Kualitas Audit Berdasarkan Data Opini Audit Going Concern ..................... 44
Tabel IV.7.2.
Statistik Deskriptif Variabel Kondisi Keuangan Berdasarkan Data Opini Audit Going Concern ..................... 45
Tabel IV.7.3.
One-Sample Kolmogorov-Smirnov Variabel Kondisi Keuangan Berdasarkan Data Opini Audit Going Concern ..................... 46
Tabel IV.8.1.
Frekuensi Variabel Opini Audit Going Concern ................... 47
Tabel IV.8.2.
Frekuensi Variabel Kualitas Audit ......................................... 47
Tabel IV.8.3.
Statistik Deskriptif Variabel Kondisi Keuangan .................... 48
Tabel IV.8.4.
One-Sample Kolmogorov-Smirnov Variabel Kondisi Keuangan ................................................... 50
Tabel IV.9.1.
Uji Likelihood L..................................................................... 51
Tabel IV.9.2.
Uji Goodness Of Fit ............................................................... 52
Tabel IV.9.3.
Uji R Square ........................................................................... 53
Tabel IV.9.4.
Uji Multikolinearitas .............................................................. 53
Tabel IV.9.5.
Uji Klasifikasi ........................................................................ 54
Tabel IV.9.6.
Uji Regresi Logistik ............................................................... 55
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DAFTAR GRAFIK
Halaman Grafik IV.1.
Histogram Variabel Kondisi Keuangan ................................. 49
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DAFTAR LAMPIRAN
Halaman Lampiran A.1.
Distribusi Variabel Opini Audit Going Concern Periode 2008 .......................................................................... 64
Lampiran A.2.
Distribusi Variabel Opini Audit Going Concern Periode 2009 .......................................................................... 65
Lampiran B.1.
Distribusi Variabel Kualitas Audit Periode 2008................... 66
Lampiran B.2.
Distribusi Variabel Kualitas Audit Periode 2009................... 67
Lampiran C.1.1.
Distribusi Variabel Kondisi Keuangan Periode 2008 ............ 68
Lampiran C.1.2.
Distribusi Variabel Kondisi Keuangan Periode 2008 (Lanjutan) ............................................................................... 69
Lampiran C.1.3.
Distribusi Variabel Kondisi Keuangan Periode 2008 (Lanjutan) ............................................................................... 70
Lampiran C.2.1.
Distribusi Variabel Kondisi Keuangan Periode 2009 ............ 71
Lampiran C.2.2.
Distribusi Variabel Kondisi Keuangan Periode 2009 (Lanjutan) ............................................................................... 72
Lampiran C.2.3.
Distribusi Variabel Kondisi Keuangan Periode 2009 (Lanjutan) ............................................................................... 73
Lampiran D.1.
Distribusi Nilai Kondisi Keuangan Periode 2008 .................. 74
Lampiran D.2.
Distribusi Nilai Kondisi Keuangan Periode 2009 .................. 75
Lampiran E.1.1.
Distribusi Opini Audit Non Going Concern .......................... 76
Lampiran E.1.2.
Distribusi Opini Audit Going Concern .................................. 77
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Lampiran E.2.1.
Distribusi KAP Non The Big Four ........................................ 78
Lampiran E.2.2.
Distribusi KAP The Big Four ................................................ 79
Lampiran E.3.1.
Distribusi Distress Zone (Bankruptcy) ................................... 80
Lampiran E.3.2.
Distribusi Gray Area .............................................................. 81
Lampiran E.3.3.
Distribusi Safe Zone (Non-Bankruptcy) ................................. 82
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