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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