KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Profitabilitas, Kepemilikan Manajerial, Komite Audit, dan Audit Tenure terhadap Opini Audit Going Concern

Satrio Rishad Pratama (Institut Teknologi dan Bisnis Kalbis)
Budi Kurniawan (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study aims to analyze the influence of profitability, managerial ownership, audit committees, and audit tenure on audit opinions going concern. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sampling was conducted with purposive sampling technique and the number of samples in this study was 53 companies so that the number of observations of research data obtained was 265. This study was analyzed using logistic regression analysis. The results of the study concluded that profitability and audit committees negatively influenced the opinion of audit going concern, managerial ownership positively influenced the opinion of audit going concern, while audit tenure had no effect on the opinion of audit going concern.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...