PENGARUH OPINI AUDITOR INDEPENDEN TERHADAP PREDIKSI KEBANGKRUTAN PERUSAHAAN AUDITEE DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERATING
Abstract
Dewasa ini banyak perusahaan mengalami berbagai permasalahan, salah satu nya mengenai kondisi keuangan yang akan berdampak pada kelangsungan perusahaan. Permasalahan keuangan yang dimiliki akan tercermin dalam laporan keuangan perusahaan. Fenomena mengenai kesulitan keuangan yang dialami oleh beberapa perusahaan akan dapat dianalisis dan terlihat dalam laporan keuangan perusahaan. Selanjutnya auditor akan dapat membaca itu dan tercermin dalam laporan dan opini yang diberikan. Penelitian dilakukan untuk membuktikan secara empiris apakah opini audit dapat berpengaruh terhadap prediksi kebangkrutan sebuah perusahaan dengan menambahkan reputasi auditor sebagai variabel moderasi sebagai pembaruan.
Metode penelitian ini menggunakan MRA (Moderated Regression Analysis). Populasi dan sampel dalam penelitian ini adalah perusahaan yang pernah terkena suspend selama tahun 2019. Hasil penelitian menunjukkan bahwa opini audit berpengaruh positif terhadap prediksi kebangkrutan, sedangkan reputasi audit gagal menjadi moderasi pengaruh opini audit terhadap prediksi kebangkrutan.
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