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All Journal Jurnal Reviu Akuntansi dan Keuangan
Mohammad Gusti Ravyanda
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Economics, Econometrics & Finance

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Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern Mohammad Gusti Ravyanda; Endang Dwi Wahyuni; Siti Zubaidah
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.144 KB) | DOI: 10.22219/jrak.v4i2.4949

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.
Co-Authors Endang Dwi Wahyuni Siti Zubaidah