Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Penerimaan Opini Audit Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014 – 2017)

Harum, Felisia Irma (2019) Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Penerimaan Opini Audit Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014 – 2017). Ringkasan Skripsi thesis, STIE YKPN.

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RINGKASAN SKRIPSI Felisia Irma Harum - 311729788.pdf - Published Version

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Abstract

The objective of the study is to test the influence of the board of independent commissioners on the acceptance of going concern audit opinion, the influence of managerial ownership on the acceptance of going concern audit opinion and the influence of instituttional ownership on the acceptance of going concern audit opinion. During the conduct of the study, the researcher sampled the manufacture companies that had been enlisted into the Indonesian Stock Exchange from 2014 until 2017. Then, the number of the sampled companies that had retrieved the going concern audit opinion was paired to the number of the sampled companies that did not retrieve the going concern audit opinion. In total, there were 19 companies that had retrieved the going concern audit opinion and 19 companies that did not retrieve the going concern audit opinion. With regards to the findings, the hypotheses that had been developed wihtin the study were tested by means of multiple regression analysis. The results of the study show that the composition of independent commissioners and the institutional ownership has negative influence on the acceptance of going concern audit opinion whereas the managerial ownership does not have significant influence on the acceptance of going concern audit opinion.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number HAR p 6564/2019
Uncontrolled Keywords: acceptance of going concern audit opinion, composition of independent commissioners, managerial ownership and institutional ownership
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 15 Oct 2019 08:59
Last Modified: 15 Oct 2019 09:03
URI: http://repository.stieykpn.ac.id/id/eprint/674

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