TARSIATI, TARSIATI (2019) PENGARUH KUALITAS AUDIT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
At this time, the auditor began his responsibilities are required to disclose information that isn’t limited to things that are revealed in the financial statements, but also must disclosure information such as the existence and continuity of the entity. Auditors are expected to not only examine the financial statements or detect fraud, but also able to predict and assess the ability of companies in the hold of his life. This research aims to examine the influence of audit quality, and corporate governance mechanisms(institusional ownership, managerial ownership,independent commisioner) on acceptance of going-concern audit opinion. The samples of this research are manufacturing company that listed in Indonesia Stock Exchange in the period 2012-2015. Research sample amounts to 22 companies selected with purpose sampling method, with observation period of 4 years. The method that been used to analyses the correlation between variable are logistic regression method. The results showed that audit quality and institusional ownership are significantly affect the going concern audit opinion. But mangerial ownership,independent commisioner have no relation with the acceptance of going concern. Keywords: Going concern, audit quality, institutional ownership, managerial ownership, independent commissioner Pada saat ini, auditor mulai diminta pertanggungjwabannya untuk mengungkapkan informasi yang tidak sebatas pada hal-hal yang ditampakkan dalam laporan keuangan, tetapi juga harus mengungkapkan informasi seperti eksistensi dan kontinuitas entitas. Auditor diharapkan tidak hanya memeriksa laporan keuangan atau mendeteksi kecurangan, tetapi juga sanggup memprediksi dan menilai kemampuan perusahaan dalam melangsungkan hidupnya. Penelitian ini bertujuan untuk menguji pengaruh faktor perusahaan, kualitas audit, dan mekanisme good corporate governance terhadap penerimaan opini audit going concern. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun periode 2012-2015. Sampel penelitian berjumlah 22 yang dipilih dengan metode purposive sampling perusahaan dengan periode pengamatan 4 (empat) tahun. Metode yang digunakan untuk menganalisis hubungan antar variabel adalah metode regresi logistik. Hasil penelitian menunjukkan bahwa kualitas audit dan kepemilikan institusional berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kepemilikan manajerial, dan komisaris independen tidak berpengaruh terhadap penerimaan opini audit going concern. Kata kunci : Going concern, kualitas audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen
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