Image of Pengaruh Profitabilitas Dan Financial Distress Terhadap Opini Audit Going Concern Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)
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CD Skripsi

Pengaruh Profitabilitas Dan Financial Distress Terhadap Opini Audit Going Concern Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

ABSTRACT
This study aims to determine the effect of profitability and financial distress on going concern audit opinion with institutional ownership as a moderating variable. The novelty of this research is adding the institutional ownership moderating variable.The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection in this study used a purposive sampling method. The samples selected in this study were 16 companies and were selected based on predetermined criteria. The data analysis method used is logistic regression analysis. The results of the study show that profitability and financial distress affect going-concern audit opinions. As well as institutional ownership is not able to moderate the profitability relationship on going concern audit opinion. However, institutional ownership is able to weaken the financial distress relationship in going-concern audit opinions. This research supports the agency theory proposed by Jensen and Meckling and the signaling theory advanced by Brigham and Houston. The implications of this research are for companies to be able to take advantage of the results of this research in making decisions regarding the company's financial condition so as not to receive going concern audit opinions and for investors the information obtained can assist in making investment decisions in a company.
Keywords: Profitability, Financial Distress, Institutional Ownership, Going Concern Audit Opinion.

Ketersediaan
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Perpustakaan Universitas Riau 1902124140
1902124140
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902124140
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902124140
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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