RAHAYU, DWI ASRI (2022) PENGARUH KONDISI KEUANGAN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019). S1 thesis, Universitas Mercu Buana - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
43216120016-Dwi Asri Rahayu-01 Cover - Dwi Asri Rahayu.pdf Download (397kB) |
|
Text (Form Keabsahan)
Formulir Pernyataan Keabsahan Dan Persetujuan Publikasi Tugas Akhir - Dwi Asri Rahayu.pdf Restricted to Repository staff only Download (169kB) |
|
Text (Abstrak)
43216120016-Dwi Asri Rahayu-02 Abstrak - Dwi Asri Rahayu.pdf Download (111kB) |
|
Text (Bab 1)
43216120016-Dwi Asri Rahayu-03 Bab 1 - Dwi Asri Rahayu.pdf Restricted to Registered users only Download (130kB) |
|
Text (Bab 2)
43216120016-Dwi Asri Rahayu-04 Bab 2 - Dwi Asri Rahayu.pdf Restricted to Registered users only Download (227kB) |
|
Text (Bab 3)
43216120016-Dwi Asri Rahayu-05 Bab 3 - Dwi Asri Rahayu.pdf Restricted to Registered users only Download (242kB) |
|
Text (Bab 4)
43216120016-Dwi Asri Rahayu-06 Bab 4 - Dwi Asri Rahayu (1).pdf Restricted to Registered users only Download (176kB) |
|
Text (Bab 5)
43216120016-Dwi Asri Rahayu-07 Bab 5 - Dwi Asri Rahayu.pdf Restricted to Registered users only Download (94kB) |
|
Text (Daftar Pustaka)
43216120016-Dwi Asri Rahayu-08 Daftar Pustaka - Dwi Asri Rahayu.pdf Restricted to Registered users only Download (113kB) |
|
Text (Lampiran)
43216120016-Dwi Asri Rahayu-09 Lampiran - Dwi Asri Rahayu.pdf Restricted to Registered users only Download (156kB) |
Abstract
This research is a quantitative type of research that aims to find out how the influence of Financial Conditions, Managerial Ownership, Institutional Ownership and Independent Commissioners as independent variables on the acceptance of going concern audit opinions on mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The population in this study is as many as 43 companies while only 30 companies are eligible to be sampled by using purposive sampling method as the method of determining the sample. With 30 companies that became the research sample, 90 data were studied. The analytical method used in this research is descriptive analysis method and logistic regression analysis. The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have no effect on the acceptance of going concern audit opinions, while financial conditions affect the acceptance of going concern audit opinions. Keywords: Financial Condition, Managerial Ownership, Institutional Ownership, Independent Commissioner, Going Concern Audit Opinion Penelitian ini merupakan penelitian berjenis kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh Kondisi Keuangan, Kepemilikan Manajerial, Kepemilikan Institusional Dan Komisaris Independen sebagai variable independen terhadap penerimaan opini audit going concern pada perusahaan pertambangan yang terdaftar di BEI Periode 2017 – 2019. Jumlah populasi pada penelitian ini sebanyak 43 perusahaan sedangkan hanya 30 perusahaan yang layak untuk menjadi sampel dengan menggunakan metode purposive sampling sebagai metode penentuan sampel. Dengan 30 perusahaan yang menjadi sampel penelitian didapat 90 data yang diteliti. Metode analisis yang digunakan dengan penelitian ini berupa metode analisis deskriptif dan analisis regresi logistik. Hasil dari penelitian ini menunjukan bahwa Kepemilikan manajerial, kepemilikan institusional dan komisaris independent tidak berpengaruh terhadap penerimaan opini audit going concern, sedangkan kondisi keuangan berpengaruh terhadap penerimaan opini audit going concern. Kata Kunci : Kondisi Keuangan, Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Opini Audit Going Concern
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120016 |
| Uncontrolled Keywords: | Financial Condition, Managerial Ownership, Institutional Ownership, Independent Commissioner, Going Concern Audit Opinion, Kondisi Keuangan, Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Opini Audit Going Concern |
| 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: | MELATI CAHYA FITRIANI |
| Date Deposited: | 09 Jan 2023 05:18 |
| Last Modified: | 09 Jan 2023 05:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73220 |
Actions (login required)
 |
View Item |
