Articlediamond2022

Pengaruh Komisaris Independen dan Struktur Kepemilikan Terhadap Penerimaan Opini Audit Going Concern

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study aims to examine the effect of independent comissioner, managerial ownership, and institutional ownership on acceptance of going concern audit opinion. This paper used mining company from IDX (Indonesia Stock Exchange). Based on quantitative research methods with purposive sampling technique, there are 27 companies as samples of this paper during 2013-2017. Logistic Regression with SPSS 23 was used to analyze the data of this study. The result of this research showed that independent comissioner has negative effect on acceptance of going concern audit opinion, managerial ownership and institutional ownership has no effect on acceptance of going concern audit opinion.Keywords: Independent Comissioner; Managerial Ownership; Institusional Ownership; Going Concern Audit Opinion.

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2013Putting the Good Back in Good Corporate Governance: The Presence and Problems of Double‐Layered Agency Theory 2014Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia

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