PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)
This study aims to determine the effect of the Mechanism Good Corporate Governance which uses indicators of institutional ownership, the independent board of commissioners and the audit committee on opinion audit going concern. This study analyzes automotive and components companies listed on the Indonesia Stock Exchange for the period 2015-2019. The data used are secondary data from the company's annual reports. The population in this study were all automotive and component companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method. The final sample was obtained as many as 7 companies. The analysis technique used is Logistic Regression Analysis using the program SPSS 24. The results of this study indicate that institutional ownership and managerial ownership have a significant effect on opinion audit going concern. Meanwhile, the independent board of commissioners and the audit committee has no significant effect on opinion audit going concern.
Tidak tersedia versi lain