Image of Pengaruh Kondisi Keuangan, Kualitas Audit, Dan Mekanisme Internal Good Corporate Governace Terhadap Opini Audit Going Concern (Studi Empiris Pada Badan Usaha Milik Negara Periode 2019-2023)
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Pengaruh Kondisi Keuangan, Kualitas Audit, Dan Mekanisme Internal Good Corporate Governace Terhadap Opini Audit Going Concern (Studi Empiris Pada Badan Usaha Milik Negara Periode 2019-2023)

ABSTRACT
This study aims to analyze the effect of the influence of financial conditions, audit quality, internal mechanisms of good corporate governance with the proxy of independent commissioners and audit committee competence on going concern audit opinion on State-Owned Enterprises (SOEs) companies in 2019-2023. This research was conducted with a quantitative research approach. The population used is all State-Owned Enterprises (SOEs) companies in the five-year period, namely 2019-2023, totaling 117 companies. The sampling method used purposive sampling method so that 59 samples were obtained with a total of 295 observation data. The data analysis method used in this research is logistic regression. The results of this study prove that financial conditions and the audit committee competence have a significant effect on going concern audit opinion. Meanwhile, audit quality and independent commissioners have no significant effect on going concern audit opinion.
Keyword: financial conditions, audit quality, independent commissioners, audit committee competence, going concern audit opinion.

Ketersediaan
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Perpustakaan Universitas Riau 2102111158
2102111158
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Informasi Detail
Judul Seri
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No. Panggil
2102111158
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102111158
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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