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All Journal Jurnal Bisnis dan Ekonomi Journal Economics & Business Atmajaya Indonesia BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Thio Anastasia Petronila
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Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Bisnis dan Ekonomi

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ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN Thio Anastasia Petronila
Jurnal Bisnis dan Ekonomi Vol 14 No 1 (2007): Vol. 14 No. 1 Maret 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The objective of this study is to explore audit opinion, which is auditor responsibilities to Asses, a client’s ability to continue as a going concern. The dependent variable (audit opinion) is a dummy variable representing the presence of absence of a Going Concern Audit Report (GCAR). Independent variables consist of corporate governance mechanism analysis focuses on Board of Commissioner changes, board of directur schanges, board of commissioner or directors ownership, auditor quality, and risk. The hypotheses proposed were tested by binary logistic show that board of commissioner changes, board of directors changes, board of commissioner and/or directors ownership, and risk is significant, auditor quality that the result is not significant to the audit opinion . Keywords: Going Concern Audit Report, Corporate Governance Mechanism, Board of Directur Changes, Board of Commissioner, Directors Ownership, Auditor Quality, Risk.
Co-Authors Hidayat, Herlin James Julian Surjadi Wangke, Freddy