PENGARUH CORPORATE GOVERNANCE DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016)

AGRAH, DAYU ARISTYADEWI (2018) PENGARUH CORPORATE GOVERNANCE DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of corporate governance which consists of managerial ownership, independent commissioner and audit committee and auditor's reputation on the disclosure of Going Concern. At a mining company listed on the Indonesia Stock Exchange (BEI). The data used in this study, in the form of annual reports of mining companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. The number of mining companies sampled in this study are 14 companies with observations over 5 years. Pursuant to purposive sampling method, total of research sample is 70 annual reports. Hypothesis testing in this study using logistic regression analysis. The results showed that managerial ownership, independent commissioners and audit committees have an effect on going concern disclosure but not significant and auditor reputation has a negative effect and significant on going concern disclosure. Keywords: Corporate governance, managerial ownership, independent commissioner, audit committee, auditor reputation, going concern disclosure. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance yang terdiri dari kepemilikan manajerial, komisaris independen dan komite audit dan reputasi auditor terhadap pengungkapan Going Concern.Pada perusahaan pertambangan yang terdaftar di BursaEfek Indonesia (BEI).Data yang digunakan dalam penelitian ini, berupa laporan tahunan perusahaan pertambangan yang terdaftar di Bursa EfekIndonesia (BEI) periode 2012-2016.Jumlah perusahaan pertambanganyang dijadikan sampel penelitian ini adalah 14 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 70 laporan tahunan. Pengujian hipotesis dalam penelitian inimenggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, komisaris independen dan komite audit berpengatuh terhadap pengungkapan going concern namun tidak signifikan dan reputasi auditor berpengaruh negatif dan signifikan terhadap pengungkapan going concern. Kata kunci:Corporate governance, kepemilikan manajerial, komisaris independen, komite audit, reputasi auditor, pengungkapan going concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 309
NIM/NIDN Creators: 43214010120
Uncontrolled Keywords: Corporate governance, kepemilikan manajerial, komisaris independen, komite audit, reputasi auditor, pengungkapan going concern
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 24 Sep 2018 01:51
Last Modified: 11 Oct 2018 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/44687

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