ANALISIS MEKANISME CORPORATE GOVERNANCE PADA PEMBERIAN OPINI AUDIT DENGAN PENJELASAN GOING CONCERN

Authors

  • Arum Ardianingsih

DOI:

https://doi.org/10.31941/jebi.v11i01.175

Abstract

This research aim to know influence from corporate governance mechanism to audit opinion with
going concern explanatory. The population research was the listed companies running in
Processing/Manufacturing Sector. Sampling method was conducted with Purposive Sampling technique,
produced 157 sample units. The observation period of this study was from 2004 to 2006. The dependent
variable is a dummy variable representing the presence of Audit report with going concern explanation.
Independent variables consist of Board of commissioner changes, board of director changes, audit
committee and auditor quality as proxy from corporate governance mechanism. The hypotheses proposed
were tested by logistic regression.
The hypotheses proposed were tested by logistic regression show that board of director changes,
auditor quality is significant, while board of commissioner changes and audit committee is not significant to
the audit opinion with going concern explanatory.  
 
Keywords: Audit Opinion, Audit Opinion with Going Concern Explanatory, Corporate Governance
Mechanism.

Author Biography

Arum Ardianingsih

Dosen Fakultas Ekonomi Universitas Pekalongan

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Issue

Vol. 11 No. 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012

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