Pengaruh Arus Kas Operasi, Financial Distress dan Sustainability Report Terhadap Opini Going Concern Dimoderasi Kepemilikan Manajerial Pada Perusahaan Sektor Barang Baku

Sibarani, Leonard Caprio (2026) Pengaruh Arus Kas Operasi, Financial Distress dan Sustainability Report Terhadap Opini Going Concern Dimoderasi Kepemilikan Manajerial Pada Perusahaan Sektor Barang Baku. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, financial distress dan sustainability report terhadap opini going concern, serta menguji peran moderasi dari kepemilikan manajerial. Pendekatan yang digunakan adalah kuantitatif dengan metode regresi logistic dan moderated Regression analysis, serta pengolahan data dilakukan menggunakan perangkat lunak STATA 15. Sampel terdiri dari 74 perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024, dengan total 370 observasi. Hasil penelitian menunjukkan bahwa arus kas operasi dan financial distress masing-masing memiliki pengaruh negatif terhadap opini going concern, Sedangkan sustainability report tidak berpengaruh signifikan terhadpa opini going concern. Hal ini menunjukkan bahwa perusahaan yang memiliki rasio keuangan yang baik akan terhindar dari mendapatkan opini going concern yang diberikan auditor. Selain itu, kepemilikan manajerial terbukti memperlemah hubungan antara sustainability report terhadap opini going concern, namun tidak berpengaruh dalam memoderasi pengaruh arus kas operasi dan financial distress terhadap opini going concern. Penelitian ini berkontribusi dalam penguatan teori agensi, teori sinyal, serta memberikan pandangan bagi auditor untuk memperhatikan rasio-rasio seperti arus kas operasi dan modified altman z-score dalam menilai keberlangsungan usaha suatu perusahaan. Kata kunci: opini going concern, arus kas operasi, financial distress, sustainability report, kepemilikan manajerial / This study aims to analyze the effect of operating cash flow, financial distress, and sustainability report on going concern opinion, as well as to examine the moderating role of managerial ownership. The approach used is quantitative with logistic Regression and moderated Regression analysis methods, and data processing was carried out using STATA 15 software. The sample consists of 74 raw material sector companies listed on the Indonesia Stock Exchange during the period 2020–2024, with a total of 370 observations. The results show that operating cash flow and financial distress each have a negatif effect on going concern opinion, while sustainability report has no significant effect on going concern opinion. This indicates that companies with good financial ratios will be spared from receiving a going concern opinion issued by the auditor. Furthermore, managerial ownership is proven to weaken the relationship between sustainability report and going concern opinion, but has no effect in moderating the influence of operating cash flow and financial distress on going concern opinion. This study contributes to strengthening agency theory, signaling theory, and provides insights for auditors to pay attention to ratios such as operating cash flow and the modified Altman Z-score in assessing the going concern of a company. Keywords: going concern opinion, operating cash flow, financial distress, sustainability report, managerial ownership

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