BEBERAPA FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN
DOI:
https://doi.org/10.31933/jimt.v2i1.285Keywords:
: Solidaritas Sosial, Kompetensi Auditor, Profesionalisme Auditor, Reputasi Perusahaan Klien, Opini Audit Going concern, KAP Big FourAbstract
Abstrak: Standar auditing selama 12 tahun terakhir mengalami peningkatan pada sisi kuantitas maupun kualitas. Kondisi ini mengindikasikan terjadinya kompleksitas peran auditor sebagai pihak yang independen dalam menciptakan good corporate governance. Terdapat dua faktor utama yang menyebabkan terjadinya skandal auditing yakni : (a) implementasi standar umum, dan (b) implementasi standar pekerjaan lapangan. Adanya ragam perbedaan dan konflik kepentingan menyebabkan auditor mengalami ambiguinitas peran pada standar auditing. Penelitian ini bertujuan memperoleh bukti empirik pengaruh solidaritas sosial, kompetensi auditor, profesionalisme auditor, dan reputasi perusahaan klien terhadap opini audit going concern. Untuk menguji fakta empirik tersebut diperlukan susunan logika dengan Background Theory: Teori Idealisme Klasik, Grand Theory : General Equilibrium Theory - IO Wassily Leontief (1906 - 1999) Standar Auditing (2011), Middle Range Theory : Posmodernisme Derrida (1930-2004), Rorty (1931-2007), Sartre (1905-1980), dan Application Theory : Agency Theory : Jensen & Meckling (1976); Francis and Smith (1994); Hammer (1992) Kamin & Ronen (1978); Fama (1980); Baiman(1982); Caose (1987); Zimmerman (1980). Unit penelitian adalah 84 responden pada Kantor Akuntan Publik Big Four di Jakarta. Metode alat analisis menggunakan path analysis atau gabungan antara korelasi dan regresi untuk mengetahui pengaruh secara parsial maupun simultan.
Hasil penelitian setelah dilakukan uji validitas, reabilitas, dan transformasi data ordinal ke data interval menunjukan hasil: (a) solidaritas sosial, kompetensi auditor, profesionalisme auditor secara parsial tidak berpengaruh signifikan dengan opini audit going concern, sedangkan reputasi perusahaan klien berpengaruh signifikan terhadap opini audit going concern, dan (b) solidaritas sosial, kompetensi auditor, profesionalisme auditor, reputasi perusahaan klien terhadap opini audit going concern secara simultan berpengaruh positif dan signifikan sebesar nilai adjusted R square 0.626 atau sebesar 62.6% sedangkan sisanya 37.4% dipengaruhi variabel lain di luar model penelitian. Hasil penelitian ini mempunyai konsistensi dengan seluruh kerangka pemikiran, tinjauan pustaka, dan penelitian terdahulu. Adapun saran untuk penelitian: (a) bagi pengembangan ilmu auditing diperlukan penelititan lanjutan di luar model seperti budaya, tanggung jawab etika auditor , (b) untuk kebijakan IAPI dan KAP perlu menyusun kejelasan maupun kriteria lebih konkrit pemberian opini audit going concern, pertimbangan solidaritas sosial, peningkatan kompetensi auditor, memperbaiki profesionalisme auditor, dan memperhatikan kemampuan reputasi perusahaan klien sebagai pihak auditee.
Kata Kunci : Solidaritas Sosial, Kompetensi Auditor, Profesionalisme Auditor, Reputasi Perusahaan Klien, Opini Audit Going concern, KAP Big Four
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2020-09-21
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Apollo, A. (2020). BEBERAPA FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN. Jurnal Ilmu Manajemen Terapan, 2(1), 23–45. https://doi.org/10.31933/jimt.v2i1.285
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