PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP OPINI AUDIT GOING CONCERN

PRAMESWARI, NANDA DWI and Nurullah, Asfeni (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP OPINI AUDIT GOING CONCERN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of good corporate governance (GCG) which is proxied by institutional ownership, independent commissioners and audit committees and to examine the influence of sustainability reports on going concern audit opinions. The object of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2023. Using the purposive sampling method, the total sample for this research was 47 companies with a total of 141 observations. Testing this research uses logistic regression analysis techniques with the STATA 17 analysis tool. The research results show that institutional ownership, audit committee, and sustainability reports have a significant effect in a negative direction on going concern audit opinion, while independent commissioners do not have a significant effect on going concern audit opinion

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Good Corporate Governance, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Sustainability Report, Opini Audit Going Concern
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nanda Dwi Prameswari
Date Deposited:	21 Jul 2025 08:34
Last Modified:	21 Jul 2025 08:34
URI:	http://repository.unsri.ac.id/id/eprint/179537

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