Jurnal Reviu Akuntansi dan Keuangan
Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan

Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern

Ravyanda, Mohammad Gusti (Unknown)
Wahyuni, Endang Dwi (Unknown)
Zubaidah, Siti (Unknown)



Article Info

Publish Date
08 Nov 2017

Abstract

This research aims to test and give empirical proofs of the influence of the existence of independentcommissioner, audit committee, and institutional ownership towards audit opinion. This researchused logistic regression analysis. The result of this research shows that independent commissioner, audit committee, and the composition of institutional ownership did not give influences toaudit opinion.Ke ywords: independent commissioner, audit committee, institutional ownership, audit goingconcern.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...