LIESTRI JULISVIANA, DENIES (2015) ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2013). Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Perusahaan dapat memperoleh dana dari investor dikarenakan perusahaan
menjual saham di pasar modal. Perusahaan yang akan menjual saham di pasar
modal harus mendaftarkan saham perusahaan tersebut ke Otoritas Jasa Keuangan
(OJK). Perusahaan yang terdaftar di Bursa Efek Indonesia harus menyampaikan
laporan keuangan. Laporan keuangan yang disampaikan ke Otoritas Jasa
Keuangan (OJK) harus diaudit oleh auditor independen. Audit laporan keuangan
dilakukan dengan tujuan untuk menilai kewajaran penyajian laporan keuangan.
Opini audit yang diberikan auditor yaitu opini audit wajar tanpa pengecualian,
wajar tanpa pengecualian dengan paragraf penjelas, wajar dengan pengecualian,
tidak menyatakan pendapat dan tidak wajar. Selain memberikan opini audit
tersebut, auditor juga harus memberikan opini mengenai kelangsungan hidup
perusahaan atau disebut dengan opini audit going concern.
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh
proporsi komisaris independen terhadap pemberian opini audit going concern,
mengetahui pengaruh kepemilikan manajerial terhadap pemberian opini audit
going concern, mengetahui pengaruh kepemilikan institusional terhadap
pemberian opini audit going concern dan mengetahui pengaruh kondisi keuangan
terhadap pemberian opini audit going concern. Penelitian ini dilakukan pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 – 2013.
Hasil penelitian menunjukkan bahwa proporsi dewan komisaris
independen berpengaruh terhadap penerimaan opini audit going concern,
kepemilikan manajerial tidak berpengaruh terhadap penerimaan opini audit going
concern, kepemilikan institusional berpengaruh terhadap penerimaan opini audit
going concern dan kondisi keuangan berpengaruh terhadap penerimaan opini
audit going concern.
Kata kunci: Opini audit going concern, proporsi dewan komisaris
independen, kepemilikan manajerial, kepemilikan institusional,
kondisi keuangan
Companies might gain fund from the investors due to the fact that the
companies have sold their shares in the capital market. The companies that would
like to sell their shares should register their shares to the Financial Service
Authority (Otoritas Jasa Keuangan or also known as OJK). The companies
enlisted in the Indonesian Stock Exchange should submit their financial statement.
The financial statement submitted to the Financial Service Authority should be
put into audit by an independent auditor. The audit of financial statement should
be done under an objective of evaluating the reasonableness within the financial
statement. The opinion given by the auditor should be reasonable without any
exception under clear explaining paragraphs. In addition to providing the opinion,
the auditor should also provide another opinion regarding the company viability
or also known as the going concern.
The research was done in order to measure the influence of independent
commissioner board proportion toward the deliverance of going concern audit
opinion, to measure the influence of managerial possession toward the deliverance
of going concern audit opinion, to measure the influence of institutional
possession toward the deliverance of going concern audit opinion and to measure
the influence of financial condition toward the deliverance of going concern audit
opinion. The research was conducted in the manufacture companies enlisted in the
Indonesian Stock Exchange from 2011 to 2013.
The results of the research showed that the proportion of independent
commissioner board proportion had influence toward the acceptance of going
concern audit opinion, the managerial possession did not have influence toward
the acceptance of going concern audit opinion, the institutional possession had
influence toward the acceptance of going concern audit opinion and the financial
condition did not have influence toward the acceptance of going concern audit
opinion.
Keyword: Going concern audit opinion, independent commissioner board
proportion, managerial possession, institutional possession,
financial condition
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 24 Jun 2016 05:44 |
| Last Modified: | 24 Jun 2016 05:44 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4448 |
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