Skripsi

PENGARUH CORPORATE GOVERNANCE, BUSINESS STRATEGY, KEBIJAKAN DIVIDEN, DAN OPINI AUDIT SEBELUMNYA TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN SUBSEKTOR HOTEL, PARIWISATA, DAN RESTORAN YANG TERDAFTAR DI BEI TAHUN 2014-2019

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Penilaian

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This research aims to empirically test and determine the influence of corporate governance, business strategy, dividend policy and prior audit opinion towards the acceptance of going concern opinion. The type of data used in this study is secondary data in the form of the company’s annual report. The population in this study is sub sector hotel, tourism, and restaurant companies listed in the Indonesia Stock Exchange (IDX) during the period of 2014-2019 and has 25 companies in total. The purposive sampling method is used in this study which concluded 22 companies used for the samples with 122 observation’s resarches. This study used logistic regression analysis using Eviews version 11 program. The results of this study shows corporate governance’s mechanism as in managerial ownership, independent commisioner and audit comittee, as well as business strategy and dividend policy has no influence in acceptance of going concern opinion. Prior audit opinion has postivie influence towards the acceptance of going concern opinion.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001392	T57992	T579922021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T579922021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xx, 73 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.420 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Bisnis
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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