Image of PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

SKRIPSI AKS

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

ABSTRACT

This study aims to examine the effect of managerial ownership, institutional
ownership, independent commissioners, and audit committees on going concern
audit opinions with leverage and firm size as control variables. The sample used in
this study is a manufacturing company listed on the Indonesia Stock Exchange in
2018-2020. The total sample is 57 companies using purposive sampling technique.
The data analysis method used logistic regression with the help of Eviews 10
software.
The results of this study indicate that institutional ownership has a negative
effect on going-concern audit opinion. Meanwhile, managerial ownership,
independent commissioners and audit committees have no effect on going concern
audit opinion. Leverage variable as a control variable has a positive effect on
going-concern audit opinion and firm size as a control variable has negative effect
on going-concern audit opinion.
Keywords: managerial ownership, institutional ownership, independent
commissioner, audit committee, going concern audit opinion.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 BIA i 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 180 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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