Wibowo, Dandi Ario (2024) Pengaruh Risiko Kebangkrutan Terhadap Opini Audit Going Concern Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Abstract
This research aims to examine the effect of bankruptcy risk on the going concern audit opinion, with managerial ownership as a moderating variable. The research method employed is a panel study with a quantitative approach. The population under investigation consists of manufacturing companies listed on the Indonesia Stock Exchange until 2022. Sample selection was done using purposive sampling, resulting in 135 companies as the research sample. Statistical analysis was conducted using logistic regression analysis and moderate regression analysis to test hypotheses. The research findings indicate that bankruptcy risk has a negative effect on the going concern audit opinion. Through the moderate regression analysis, it was revealed that managerial ownership can moderate the effect of bankruptcy risk on the going concern audit opinion.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Tesis dapat dibaca di Perpustakaan dengan Call Number WIB P 618/2024 |
| Uncontrolled Keywords: | Going Concern Audit Opinion, Bankruptcy Risk, Managerial Ownership. |
| Subjects: | AKUNTANSI > Audit |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 14 Jun 2024 02:55 |
| Last Modified: | 14 Jun 2024 02:55 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2454 |
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