PENGARUH CORPORATE GOVERNANCE, BUSINESS STRATEGY, KEBIJAKAN DIVIDEN, DAN OPINI AUDIT SEBELUMNYA TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN SUBSEKTOR HOTEL, PARIWISATA, DAN RESTORAN YANG TERDAFTAR DI BEI TAHUN 2014-2019

SALSABILLA, FRISTYAINI and Mukhtaruddin, Mukhtaruddin and Safitri, Rika Henda (2021) PENGARUH CORPORATE GOVERNANCE, BUSINESS STRATEGY, KEBIJAKAN DIVIDEN, DAN OPINI AUDIT SEBELUMNYA TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN SUBSEKTOR HOTEL, PARIWISATA, DAN RESTORAN YANG TERDAFTAR DI BEI TAHUN 2014-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test and determine the influence of corporate governance, business strategy, dividend policy and prior audit opinion towards the acceptance of going concern opinion. The type of data used in this study is secondary data in the form of the company’s annual report. The population in this study is sub sector hotel, tourism, and restaurant companies listed in the Indonesia Stock Exchange (IDX) during the period of 2014-2019 and has 25 companies in total. The purposive sampling method is used in this study which concluded 22 companies used for the samples with 122 observation’s resarches. This study used logistic regression analysis using Eviews version 11 program. The results of this study shows corporate governance’s mechanism as in managerial ownership, independent commisioner and audit comittee, as well as business strategy and dividend policy has no influence in acceptance of going concern opinion. Prior audit opinion has postivie influence towards the acceptance of going concern opinion.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Fristyaini Salsabilla
Date Deposited:	25 Nov 2021 03:57
Last Modified:	25 Nov 2021 03:57
URI:	http://repository.unsri.ac.id/id/eprint/57992

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