Analisis pengaruh mekanisme good corporate governance, size, dan kualitas audit terhadap penerimaan opini audit going concern pada perusahaan real estate yang terdaftar di S&P capital

Rafael, Nahda (2022) Analisis pengaruh mekanisme good corporate governance, size, dan kualitas audit terhadap penerimaan opini audit going concern pada perusahaan real estate yang terdaftar di S&P capital. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis mengenai pengaruh komisaris independen, kepemilikan manajerial, kepemilikan institusional, kualitas audit, ukuran perusahaan, dan komite audit terhadap penerimaan opini audit going concern pada perusahaan real estate yang terdaftar di S&P Capital pada tahun 2016-2020. Populasi yang digunakan pada penelitian ini yaitu keseluruhan perusahaan real estate yang terdaftar di www.capitaliq.com pada lima periode tahun yaitu tahun 2016-2020 sebanyak 23 perusahaan. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 115 sampel. Teknik analisis data menggunakan analisis regresi logistik dengan bantuan SPSS versi 25. Pada hasil penelitian ini menjelaskan bahwa komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit berpengaruh positif terhadap penerimaan opini audit going concern, sedangkan kualitas audit dan ukuran perusahaan berpengaruh negatif terhadap penerimaan opini audit going concern. / This researh aims to analyze the influence the effect of independent commissioner, managerial pwnership, institusional ownership, audit quality, size and audit committee on the acceptance of of going concern opinions on real estate companies that have been listed on S&P Capital in 2016-2020. The population used in this reseach are all real estate companies listed on www.capitaliq.com in the five year period, bertween 2016-2020 with 23 companies. The sampling method used in this reseach is using purposive sampling method to obtain 115 sample. The data analysis method used in this reseach is logistic regression. The results of this study explain that independent commissioners, managerial ownership, institutional ownership and audit committee positively effect on the acceptance of going concern audit opinions, while audit quality and company size negatively affect the acceptance of going concern audit opinions.

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