Pengaruh corporate governance dan rencana manajemen terhadap kemungkinan penerimaan opini audit dengan paragraf penjelas going concern = The influence of corporate governance and management's plan on the probability of receiving audit opinion with going concern explanatory paragraph / Nur Rahmi Fithriani
Rahmi Fithria;
Lindawati Gani, supervisor; Thomas Honggo Secokusumo, supervisor; Gede Harja Wasistha, examiner; Dyah Setyaningrum, supervisor; Rallyati, examiner; Deddi Nordiawan, examiner; Hilda Rossieta, examiner
([Publisher not identified]
, 2013)
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ABSTRAK Penelitian ini bertujuan menguji pengaruh corporate governance dan rencanamanajemen terhadap kemungkinan penerimaan opini audit dengan paragrafpenjelas going concern. Pengujian hipotesis dilakukan dengan menggunakanmetode regresi logistik dengan menggunakan sampel perusahaan yang mengalamifinancial distress dari tahun 2007 sampai dengan 2009. Hasil penelitian inimenunjukkan bahwa kepemilikan institusional, kepemilikan keluarga, ukurandewan komisaris dan rencana mengeluarkan saham berpengaruh negatif terhadapkemungkinan penerimaan opini audit dengan paragraf penjelas going concern.Sementara rencana melakukan peminjaman dan/atau restukturisasi hutang danrencana mengurangi biaya berpengaruh positif terhadap kemungkinan penerimaanopini audit dengan paragraf penjelas going concern. ABSTRACT The purpose of this research is to analyze the impact of corporate governance andmanagement’s plan on the probability of receiving audit opinion with goingconcern explanatory paragraph. Hypothesis testing is carried out by using logisticregression model using financial distress firms year 2007-2009. The result of thisstudy indicate that institutional ownership, family ownership, commissioner sizeand plans to issue stock have negatively influenced of the probability of receivingaudit opinion with going concern explanatory paragraph. While plans to borrowmoney and/or restructure debt and plans to reduce expenditures have positivelyinfluenced of the probability of receiving audit opinion with going concernexplanatory paragraph. |
 T-Pdf Nur Rahmi Fithriani.pdf :: Unduh
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| No. Panggil : | T-Pdf |
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| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2013 |
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| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | computer |
| Tipe Carrier : | online resource |
| Deskripsi Fisik : | xiv, 137 pages : illustration ; 28 cm + appendix |
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| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
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| T-Pdf | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20350578 |
