Abstract
This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion
Highlights
Pendahuluan Opini audit going concern sangat penting karena opini going concern sangat berguna bagi para pemakai laporan keuangan terutama bagi para calon investor untuk membuat keputusan berinvestasi
This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016
The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016
Summary
Menurut Syamsuddin (2007:89), leverage biasanya dipergunakan untuk menggambarkan kemampuan perusahaan untuk menggunakan aktiva atau dana yang mempunyai beban tetap (fixed cost assets or funds) untuk memperbesar tingkat penghasilan (return) bagi pemilik perusahaan. Menurut Hery (2015:191), perusahaan dengan rasio leverage yang tinggi (memiliki utang yang besar) dapat berdampak pada timbulnya risiko keuangan yang besar, tetapi juga memiliki peluang yang besar pula untuk menghasilkan laba yang tinggi. Risiko keuangan yang besar ini timbul karena perusahaan harus menanggung atau terbebani dengan pembayaran bunga dalam jumlah yang besar. Menurut Fahmi (2012:72), dimana rasio ini disebut juga sebagai rasio yang melihat perbandingan utang perusahaan, yaitu diperoleh dari perbandingan total utang dibagi total aset.
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