Skripsi

PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP OPINI AUDIT GOING CONCERN

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Penilaian

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This research aims to examine the influence of good corporate governance (GCG) which is proxied by institutional ownership, independent commissioners and audit committees and to examine the influence of sustainability reports on going concern audit opinions. The object of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2023. Using the purposive sampling method, the total sample for this research was 47 companies with a total of 141 observations. Testing this research uses logistic regression analysis techniques with the STATA 17 analysis tool. The research results show that institutional ownership, audit committee, and sustainability reports have a significant effect in a negative direction on going concern audit opinion, while independent commissioners do not have a significant effect on going concern audit opinion

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004291	T179537	T1795372025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1795372025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 125 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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