RAHAYU, DIASTI (2019) PENGARUH REPUTASI KAP, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Tujuan utama dari penelitian ini adalah menguji dan mengetahui pengaruh reputasi KAP, dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit modifikasi. Populasi dalam penelitian ini adalah listing perusahaan manufaktur di Bursa Efek Indonesia periode 2014-2017, dengan jumlah populasi 39 perusahaan, sampel diambil dengan menggunakan metode purposive sampling, dan ada 22 perusahaan yang memenuhi kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi logistik. Setelah dilakukan analisis data maka didapatkan hasil penelitian bahwa variabel reputasi KAP dan dewan komisaris independen, berpengaruh signifikan terhadap penerimaan opini modifikasi, sedangkan hasil untuk variable kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap penerimaan opini audit modifikasi. Kata Kunci : reputasi KAP, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, penerimaan opini audit modifikasi ABSTRACT The main purpose of this research is examining and knowing the effects of KAP reputation, commissioner independent, managerial ownership and instutional ownership to receipt of audit opinion modified. The population in this study were manufacture firm listing in Indonesia Stock Exchange period 2014-2017, with the population total 39 firms, the sample are taken using purposive sampling method, and there are 22 firm that fullfill the criteria. The data analysis technice which is used in this study is logistic regression. After data analysis, the results of the study show that KAP reputation and commissioner independent variable had a significant effect on the acceptance of audit opinion modified while the results for managerial ownership and instutional ownership did not significantly influence opinion acceptance. Keywords : KAP reputation, commissioner independent, managerial ownership, instutional ownership, receipt of audit opinion modified
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 19 005 |
| NIM/NIDN Creators: | 43217310007 |
| Uncontrolled Keywords: | reputasi KAP, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, penerimaan opini audit modifikasi |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 11 Jan 2024 05:20 |
| Last Modified: | 11 Jan 2024 05:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85256 |
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