NURYARANI, ASYIFA and Saftiana, Yulia (2024) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT DENGAN ASUMSI GOING CONCERN DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.
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Abstract
This study aims to examine and analyze the impact of independent commissioners, audit committees, institutional ownership, managerial ownership, and financial conditions on audit opinions with a going concern assumption, with auditor reputation as a moderating variable. The population of this study consists of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Based on the purposive sampling, a sample of 174 was obtained, with data sourced from company financial statements. The data analysis in this study uses descriptive statistics and hypothesis testing using probit logistic regression with the help of EViews 24 software. The results of the study show that managerial ownership and financial conditions has effect on audit opinions with a going concern assumption. Meanwhile, independent commissioners, audit committees, institutional ownership, and auditor reputation as a moderating variable have not effect audit opinions with a going concern assumption. Keywords: audit opinions with a going concern assumption, independent commissioners, managerial ownership, financial conditions
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Opini Audit dengan Asumsi Going Concern, Komisaris Independen, Kepemilikan Manajerial, Kondisi Keuangan |
| Subjects: | H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Asyifa Nuryarani |
| Date Deposited: | 20 Sep 2024 04:28 |
| Last Modified: | 20 Sep 2024 04:28 |
| URI: | http://repository.unsri.ac.id/id/eprint/157632 |
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