Keberadaan Corporate Social Responsibility sebagai Variabel Pemoderasi Pengaruh Ukuran Perusahaan dan Opini Going Concern Tahun Sebelumnya terhadap Penerimaan Opini Going Concern

Firdarini, Khoirunnisa Cahya (2014) Keberadaan Corporate Social Responsibility sebagai Variabel Pemoderasi Pengaruh Ukuran Perusahaan dan Opini Going Concern Tahun Sebelumnya terhadap Penerimaan Opini Going Concern. Jurnal thesis, STIE YKPN.

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Abstract

This research examines the relationship of prior going concern audit opinion and firm size to the probability of receiving going concern audit opinion and also examines the impact of corporate social responsibility as moderating variable on this relationship. The population of this research is high profile companies listed in BEI (Bursa Efek Indonesia) from 2008-2012. Based on purposive sampling method, total sample of this research is 95 firm-years. Data source are both annual report and financial report of companies. Hypothesis testing used is logistic regression analysis. This research also use bootstrapping method as additional test to ensure that the result is robust. Both logistic regression analysis and bootstrapping method’s result show that only prior going concern audit opinion which has positive and significant effect to the probability of receiving going concern audit opinion. This research failed to prove the existence of corporate social responsibility as moderating variable on the model was proposed.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number FIR k 266/2014
Uncontrolled Keywords: prior going concern audit opinion, firm size, corporate social responsibility (CSR), going concern audit opinion, bootstrapping method
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 07:53
Last Modified: 29 Jul 2019 07:53
URI: http://repository.stieykpn.ac.id/id/eprint/440

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