| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Rosmalinda, Lutfiah |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-01-27 |
|
| dc.date.accessioned |
2019-09-12T07:04:35Z |
|
| dc.date.available |
2019-09-12T07:04:35Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10198 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24409 |
|
| dc.description |
Abstract. This study aims to determine the effect of Audit Quality, institutional ownership, independent board of commissioners, managerial ownership and audit committee on Going Concern Audit Opinion. The type of this research is empirical study, the data used in this research is secondary data. The population in this research is Manufacturing Company of Cigarette, Food and Beverage Sub-sector listed in Indonesia Stock Exchange (BEI) period 2011 -2016. The samples were collected using purposive sampling method and resulted in 7 companies samples in the observation period for 6 years. So the data analyzed amounted to 42. Technique analyze data used is logistic regression. Hail research indicates that audit quality, managerial ownership and audit committee have no effect on going concern audit opinion. Independent board of commissioners and institutional ownership have an effect on going concern audit opinion. Researchers are often to: (1) Use other variables that are expected to influence going concern audit opinion. (2) Using different research objects and increasing the vulnerability of research time so that valid the generalization of the theory can be seen. Keywords : Audit Quality, Corporate Governance Mechanism, Going Concern Audit Opinion Abstrak. Penelitian ini bertujuan untuk mngetahui pengaruh Kualitas Audit, kepemilikan institusi, dewan komisaris independen, kepemilikan manajerial dan komite audit terhadap Opini Audit Going Concern. Jenis penelitian ini adalah studi empiris, data yang digunakan dalam penelitian ini yaitu data sekunder. Populasi dalam penelitian ini adalah Perusahaan Manufaktur sub sektor Rokok, Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 -2016. Pengambilan sampel penelitiandiperoleh dengan menggunakan metode purposive sampling dan menghasilkan sampel 7 perusahaan pada periode pengamatan selama 6 tahun. Sehingga data yang dianalisis berjumlah 42. Teknik analisis data yang digunakan adalah regresi logistic. Hail penelitian menunjukkan bahwa kualitas audit, kepemilikan manajerial dan komite audit tidak berpengaruh terhadap opini audit going concern. Sedangkan dewan komisaris independen dan kepemilikan institusi berpengaruh terhadap opini audit going concern. Peneliti selnjutnya disaranka untuk : (1) Menggunakan variabel lain yang diduga dapat mempengaruhi opini audit going concern. (2) Menggunakan objek penelitian yang berbeda dan menambah rentan waktu penelitian sehingga dapat dilihat generalisasi teori secara valid..Kata Kunci :Kualitas Audit, Mekanisme Good Corporate Governance, Opini Audit Going Concern |
|
| dc.description |
This study aims to determine the effect of Audit Quality, institutional ownership, independent board of commissioners, managerial ownership and audit committee on Going Concern Audit Opinion. The type of this research is empirical study, the data used in this research is secondary data. The population in this research is Manufacturing Company of Cigarette, Food and Beverage Sub-sector listed in Indonesia Stock Exchange (BEI) period 2011 -2016. The samples were collected using purposive sampling method and resulted in 7 companies samples in the observation period for 6 years. So the data analyzed amounted to 42. Technique analyze data used is logistic regression. Hail research indicates that audit quality, managerial ownership and audit committee have no effect on going concern audit opinion. Independent board of commissioners and institutional ownership have an effect on going concern audit opinion. Researchers are often to: (1) Use other variables that are expected to influence going concern audit opinion. (2) Using different research objects and increasing the vulnerability of research time so that valid the generalization of the theory can be seen. Penelitian ini bertujuan untuk mngetahui pengaruh Kualitas Audit, kepemilikan institusi, dewan komisaris independen, kepemilikan manajerial dan komite audit terhadap Opini Audit Going Concern. Jenis penelitian ini adalah studi empiris, data yang digunakan dalam penelitian ini yaitu data sekunder. Populasi dalam penelitian ini adalah Perusahaan Manufaktur sub sektor Rokok, Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 -2016. Pengambilan sampel penelitiandiperoleh dengan menggunakan metode purposive sampling dan menghasilkan sampel 7 perusahaan pada periode pengamatan selama 6 tahun. Sehingga data yang dianalisis berjumlah 42. Teknik analisis data yang digunakan adalah regresi logistic. Hail penelitian menunjukkan bahwa kualitas audit, kepemilikan manajerial dan komite audit tidak berpengaruh terhadap opini audit going concern. Sedangkan dewan komisaris independen dan kepemilikan institusi berpengaruh terhadap opini audit going concern. Peneliti selnjutnya disaranka untuk : (1) Menggunakan variabel lain yang diduga dapat mempengaruhi opini audit going concern. (2) Menggunakan objek penelitian yang berbeda dan menambah rentan waktu penelitian sehingga dapat dilihat generalisasi teori secara valid. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10198/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/10198/1977 |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 239-245 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 239-245 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
|
| dc.subject |
Kualitas Audit, Mekanisme Good Corporate Governance, Opini Audit Going Concern |
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| dc.subject |
|
|
| dc.subject |
Audit Quality, Corporate Governance Mechanism, Going Concern Audit Opinion |
|
| dc.title |
Pengaruh Kualitas Audit dan Mekanisme Good Corporate Governance terhadap Opini Audit Going Concern |
|
| dc.title |
Pengaruh Kualitas Audit dan Mekanisme Good Corporate Governance Terhadap Opini Audit Going Concern |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
kuantitatif |
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| dc.type |
statistik deskriptive pendekatan verifikatif |
|