ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2013)

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)
Subjects: H Social Sciences > HJ Public Finance
Divisions: 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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