terhadap opini audit going concerneprints.unisbank.ac.id/id/eprint/7360/1/halaman judul...vii...
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PENGARUH OPINION SHOPPING, PROFITABILITAS DAN LEVERAGE
TERHADAP OPINI AUDIT GOING CONCERN
(Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia 2016-2018)
S K R I P S I
Diajukan untuk memenuhi sebagian syarat
guna menyelesaikan studi akhir dan untuk memperoleh Gelar
Sarjana Ekonomi pada Fakultas Ekonomika dan Bisnis
Universitas Stikubank
S e m a r a n g
Oleh :
Nama : Meinata Suryani Laksana
NIM : 16.05.52.0172
Program Studi : S.1 Akuntansi
FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS STIKUBANK
S E M A R A N G
2020
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HALAMAN PERSEMBAHAN
Penulis mengucapkan puji syukur kepada Tuhan Yang Maha Esa,
karena atas berkat dan karuniaNya saya bisa menyelesaikan skripsi ini
dengan baik. Selain itu, saya sebagai penulis mempersembahkan skripsi ini
kepada:
1. Kedua orang tua, kakak dan adik saya yang telah mendoakan,
memotivasi dan mendukung saya untuk menyelesaikan skripsi
dengan baik.
2. Ibu Dr. Ceacilia Srimindarti, S.Pd., M.Si yang telah meluangkan
waktunya untuk membimbing saya dalam menyusun skripsi.
3. Teman-teman saya yaitu Zahro, Vania, Ayu, Tiara, Regilia dan
Almareta yang telah meluangkan waktunya untuk membantu saya
dan memberikan semangat kepada saya.
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MOTTO
“ Kerjakan, jangan mengeluh “
“ Semangat. Istirahat jika sangat lelah lalu kembali kerjakan dengan semangat
yang baru “
“ Keep going “
“Jangan putus asa karena revisi berkali-kali, nikmati prosesnya”
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ABSTRAK
Tujuan penelitian ini untuk mengetahui pengaruh opinion shopping,
profitabilitas dan leverage terhadap opini audit going concern. Perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 merupakan
objek dalam penelitian ini.
Perusahaan manufaktur periode tahun 2016-2018 yang bisa dijadikan
sampel sebanyak 370, metode purposive sampling digunakan untuk pengambilan
sampel. Penelitian ini menggunakan analisis regresi logistik yang diproses
menggunakan SPSS versi 19 untuk menganalisis hipotesis penelitian ini.
Hasil penelitian menunjukkan bahwa opinion shopping, leverage
berpengaruh positif terhadap opini audit going concern sedangkan profitabilitas
berpengaruh negatif.
Kata kunci : opinion shopping, profitabilitas, leverage, opini audit going concern
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ABSTRACT
The purpose of this research is to analyze the effect from opinion shopping,
profitability, leverage to going concern audit opinion. Manufacturers companies
listed on Indonesia Stock Exchange (IDX) from 2016-2018 were being the object
of this research.
This research used purposive sampling method for sampling, 370
manufacturers companies qualified as sample. For hypothesis, this research was
tested using logistic regression analysis and processed by using SPPS of version
19.
The results of this research show the opinion shopping and leverage have
an effect to going concern audit opinion meanwhile profitability had no effect to
going concern audit opinion.
Keywords: profitability, opinion shopping, leverage, going concern audit opinion
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DAFTAR ISI
HALAMAN JUDUL .............................................................................................. i
HALAMAN PERSETUJUAN ............................................................................. ii
HALAMAN PENGESAHAN .................................. Error! Bookmark not defined.
PERNYATAAN KEASLIAN KARYA SKRIPSI ............................................. iv
HALAMAN PERSEMBAHAN ........................................................................... v
MOTTO ................................................................................................................ vi
ABSTRAK ........................................................................................................... vii
ABSTRACT ......................................................................................................... viii
KATA PENGANTAR .......................................................................................... ix
DAFTAR ISI ......................................................................................................... xi
DAFTAR GAMBAR .......................................................................................... xvi
DAFTAR LAMPIRAN ..................................................................................... xvii
BAB I ................................................................................................................... 1
PENDAHULUAN .................................................................................................. 1
1.1 Latar Belakang ......................................................................................... 1
1.2 Perumusan Masalah .................................................................................. 8
1.3 Tujuan Penelitian ...................................................................................... 8
1.4 Manfaat Penelitian .................................................................................... 9
BAB II ................................................................................................................. 10
TINJAUAN PUSTAKA, PENELITIAN EMPIRIS DAN HIPOTESIS ......... 10
2.1 Tinjauan Pustaka .................................................................................... 10
2.1.1 Teori Agensi (Agency Theory) ............................................................... 10
2.1.2 Opini Audit Going concern .................................................................... 11
2.1.4 Profitabilitas ........................................................................................... 12
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2.1.5 Leverage ................................................................................................. 13
2.2 Penelitian Terdahulu ............................................................................... 13
2.3 Pengembangan hipotesis ........................................................................ 18
2.3.1 Pengaruh Opinion shopping Terhadap Opini Audit Going concern 18
2.3.2 Pengaruh Profitabilitas Terhadap Opini Audit Going concern ....... 19
2.3.2 Pengaruh Leverage Terhadap Opini Audit Going concern ............. 20
2.4 Model Penelitian ..................................................................................... 20
BAB III ................................................................................................................. 22
METODE PENELITIAN ................................................................................... 22
3.1 Jenis Penelitian ....................................................................................... 22
3.2 Jenis dan Sumber Data ........................................................................... 22
3.3 Populasi dan Sampel .............................................................................. 22
3.3.1 Populasi ........................................................................................... 22
3.3.2 Sampel ............................................................................................. 23
3.4 Teknik Pengumpulan Data ..................................................................... 23
3.5 Definisi Operasional dan Pengukuran Variabel ..................................... 23
3.5.1 Variabel Dependen .......................................................................... 24
3.5.2 Variabel Independen ....................................................................... 24
3.5.2.1 Opinion shopping (X1) ................................................................. 25
3.5.2.2 Profitabilitas (X2).......................................................................... 25
3.5.2.3 Leverage (X3) ............................................................................. 26
3.6 Teknik Analisis Data .............................................................................. 28
3.7 Analisis Regresi Logistik ....................................................................... 28
3.7.1 Menilai Model Fit (Overall Fit Model) ........................................... 29
3.7.2 Koefisien Determinasi ( Nagelkerke’s R square)............................ 30
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3.7.3 Uji Kelayakan Model Regresi ......................................................... 30
3.7.4 Pengujian Hipotesis (Uji Omnibus) ................................................ 31
BAB IV ................................................................................................................. 33
HASIL DAN PEMBAHASAN ........................................................................... 33
4.1 Deskripsi Objek Penelitian ..................................................................... 33
4.2 Statistik Deskriptif .................................................................................. 34
4.3 Menilai Model Fit (Overall Fit Model) .................................................. 36
4.4 Koefisien Determinasi ( Nagelkerke’s R square) ................................... 38
4.5 Uji Kelayakan Model Regresi ................................................................ 38
4.6 Analisis Regresi Logistik ....................................................................... 39
4.7 Pengujian Hipotesis (Uji Omnibus) ........................................................ 41
4.8 Pembahasan ............................................................................................ 41
4.8.1 Pengaruh Opinion shopping Terhadap Opini Audit Going concern
pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2018 ..... 41
4.8.2 Pengaruh Profitabilitas Terhadap Opini Audit Going concern ....... 42
4.8.3 Pengaruh Leverage Terhadap Opini Audit Going concern............. 43
BAB V ................................................................................................................. 45
PENUTUP ............................................................................................................ 45
5.1 Kesimpulan ............................................................................................. 45
5.2 Keterbatasan Penelitian .......................................................................... 45
5.3 Implikasi Penelitian ................................................................................ 45
5.3.1 Manajerial ........................................................................................ 45
5.3.2 Auditor ............................................................................................. 46
5.4 Saran ....................................................................................................... 46
DAFTAR PUSTAKA .......................................................................................... 47
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LAMPIRAN ......................................................................................................... 50
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DAFTAR TABEL
Tabel 2.1 Ringkasan Penelitan Terdahulu ........................................................... 17
Tabel 3.1 Definisi Operasional dan Pengukuran Variabel..................................... 27
Tabel 4.1 Kriteria Pemilihan Sampel .................................................................... 33
Tabel 4.2 Statistik Deskriptif ................................................................................ 34
Tabel 4.3 Uji Overall Model Fit ............................................................................ 36
Tabel 4.4 Uji Overall Model Fit Block 1 .............................................................. 37
Tabel 4.5 Perbandingan Nilai -2LL Awal dengan -2LL Akhir ............................. 37
Tabel 4.6 Hasil Uji Model Summary .................................................................... 38
Tabel 4.7 Hosmer and Lemeshow’s Goodness of Fit Test ................................... 39
Tabel 4.8 Hasil Uji Model Regresi Logistik ......................................................... 39
Tabel 4.9 Omnibus Test of Model Coefficients ................................................ 41
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DAFTAR GAMBAR
Gambar 2.1 Model Empiris............................................................................ 21
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DAFTAR LAMPIRAN
Lampiran 1 Daftar Sample Perusahaan Manufaktur ............................................. 51
Lampiran 2 Daftar Perusahaan Manufaktur Going Concern ................................ 60
Lampiran 3 Data Rasio Keuangan Tahun 2016 .................................................... 61
Lampiran 4 Data Rasio Keuangan Tahun 2017 .................................................... 65
Lampiran 5 Data Rasio Keuangan Tahun 2018 .................................................... 69
Lampiran 6 Output Hasil SPSS ............................................................................. 73
Lampiran 7 Catatan Konsultasi dan Bimbingan ................................................... 76
Lampiran 8 Surat Bebas Turnitin .......................................................................... 77
Lampiran 9 Berita Acara Revisi Ujian................................................................. 78
Lampiran 10 Presentase Hasil Turnitin................................................................ 79