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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Muhammad Halim
STIE NASIONAL BANJARMASIN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN Indra Saputra; Muhammad Halim
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.371

Abstract

This purpose of this study was to found whether effect managerial ownership and audit committee on going concern audit opinion Manufacturing Companies on the Indonesia Stock Exchange (IDX) for the 2017–2019 Period. The sample drawn by purposive sampling and fulfill sample selection criteria. Method of data analysis using logistik regression. The results of the study show that the managerial ownership variable has an effect on the Going Concern audit opinion, while the audit committee has no effect on the going concern audit opinion. The results of the research simultaneously that managerial ownership and the audit committee have an effect on going concern audit opinions. The results of the R square test of Managerial Ownership and the audit committee affect the Going Concern Audit Opinion by 47.8% and the remaining 52.2% is influenced by other variables or factors.
Co-Authors Indra Saputra