Pengaruh Opinion Shopping, Solvabilitas, dan Strategi Bisnis Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020) - Bunga Yohanna Eklesia; Annisa Nurbaiti (Program Pascasarjana STIE Amkop Makassar, 2021)
Abstrak Opini audit going concern adalah opini dengan paragraf penjelas tentang pertimbangan auditor atas ketidaksanggupan perusahaan dalam mempertahankan kelangsungan hidup usahanya dalam menjalankan kegiatan operasinya di masa yang akan datang (Simanjuntak et al., 2020). Penelitian bertujuan untuk mengetahui pengaruh opinion shopping, solvabilitas, dan strategi bisnis terhadap opini audit going concern pada perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020 baik secara simultan maupun secara parsial. Pada penelitian ini menggunakan metode kuantitatif dan untuk pengambilan sampel menggunakan purposive sampling yang mendapatkan 23 sampel dalam waktu 5 tahun penelitian sehingga perusahaan yang didapatkan sebanyak 115 data sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan bantuan software SPSS versi 26. Hasil penelitian ini menujukkan bahwa opinion shopping, solvabilitas, dan strategi bisnis memiliki pengaruh secara simultan terhadap opini audit going concern. Secara parsial solvabilitas tidak memiliki pengaruh terhadap opini audit going concern sedangkan opinion shopping dan strategi bisnis memiliki pengaruh terhadap opini audit going concern. Kata Kunci: Opinion Shopping, Solvabilitas, Strategi Bisnis, Opini Audit Going Concern. Abstract Going concern audit opinion is an opinion with an explanatory paragraph about the auditor's consideration of the company's inability to maintain the viability of its business in carrying out its operations in the future (Simanjuntak et al., 2020). This study aims to determine the effect of opinion shopping, solvency, and business strategy on going concern audit opinions on transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, either simultaneously or partially. In this study using quantitative methods and for sampling using purposive sampling which obtained 23 samples within 5 years of research so that the company obtained as many as 115 sample data. The analytical method used in this study is logistic regression analysis with the help of SPSS version 26 software. The results of this study indicate that opinion shopping, solvency, and business strategy have a simultaneous influence on going concern audit opinion. Partially, solvency has no effect on going concern audit opinion, while opinion shopping and business strategy have an influence on going concern audit opinion. Keywords: Opinion Shopping, Solvability, Business Strategy, Going Concern Audit Opinion.