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All Journal Journal of Management and Creative Business
Dewi SPA
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Decision Sciences, Operations Research & Management

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Analisis Pengaruh Opinion Shopping, Leverage, dan Kepemilikan Institusional Terhadap Opini Audit Going Concern: (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Pada Jakarta Islamic Index Tahun 2019-2022) Septia Anggraini; Dewi SPA; Djoko Kristianto
Journal of Management and Creative Business Vol. 2 No. 3 (2024): July : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i3.2926

Abstract

This research aims to analyze the influence of opinion shopping on going concern audit opinions in manufacturing companies listed on the Jakarta Islamic Index in 2019-2022, analyze the influence of leverage on going concern audit opinions of manufacturing companies listed on the Jakarta Islamic Index in 2019-2022, and analyze The influence of institutional ownership on going concern audit opinions of manufacturing companies listed on the Jakarta Islamic Index for 2019-2022. This research is a case study of manufacturing companies listed on the Jakarta Islamic Index for 2019-2022. This research used a sample of 132 with a sampling technique using purposive sampling. Data collection techniques use library research. The data analysis technique uses multiple linear regression analysis methods, t test, f test, and determination test. The research results show multiple linear regression analysis Y= 6.332 + 0.477 X1 + 0.348 X2 + 0.541 Leverage has a significant effect on the Manufacturing Going Concern Audit Opinion on the 2019-2022 Jakarta Islamic Index. Institutional ownership has a significant influence on the Manufacturing Going Concern Audit Opinion on the 2019-2022 Jakarta Islamic Indeks.
Co-Authors DJOKO KRISTIANTO Septia Anggraini