PENGARUH KONDISI KEUANGAN, MANAJEMEN LABA, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN (Pada Perusahaan Property dan Real Estate Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020)

Magdalena S, Dana (2022) PENGARUH KONDISI KEUANGAN, MANAJEMEN LABA, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN (Pada Perusahaan Property dan Real Estate Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Kondisi Keuangan, Manajemen Laba, dan Mekanisme Corporate Governance terhadap Opini Going Concern. Populasi dalam penelitian ini adalah Perusahaan Property dan Real Estate pada periode 2017-2020. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif yang berasal dari pengolahan data laporan keuangan. Hasil dari penelitian ini secara keseluruhan, kondisi keuangan dan kepemilikan saham institusional memiliki pengaruh terhadap opini audit going concern. Manajemen laba, kepemilikan saham manajerial dan proporsi komisaris independen tidak memiliki pengaruh terhadap opini audit going concern. This study aims to determine the effect of Financial Conditions, Earnings Management, and Corporate Governance Mechanisms on Going Concern Opinions. The population in this study is Property and Real Estate Companies in the 2017-2020 period. The approach used in this study is a quantitative approach derived from the processing of financial statement data. The results of this study as a whole, financial condition and institutional share ownership have an influence on going concern audit opinion. Earnings management, managerial share ownership and the proportion of independent commissioners have no effect on going concern audit opinion.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKrisnando, KrisnandoNDN0313037101krisnando@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mrs Dana Magdalena S
Date Deposited: 02 Jan 2023 04:59
Last Modified: 02 Jan 2023 04:59
URI: http://repository.stei.ac.id/id/eprint/9240

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