Abstract,
This purpose of this study was to found whether effect managerial
ownership and audit committee on going concern audit opinion
Manufacturing Companies on the Indonesia Stock Exchange (IDX) for the
2017–2019 Period.
The sample drawn by purposive sampling and fulfill sample
selection criteria. Method of data analysis using logistik regression.
The results of the study show that the managerial ownership
variable has an effect on the Going Concern audit opinion, while the audit
committee has no effect on the going concern audit opinion. The results of
the research simultaneously that managerial ownership and the audit
committee have an effect on going concern audit opinions. The results of
the R square test of Managerial Ownership and the audit committee affect
the Going Concern Audit Opinion by 47.8% and the remaining 52.2% is
influenced by other variables or factors.
Keywords: Effect Managerial Ownership, Audit Committee and On Going
Concern Audit
Abstrak,
Penelitian ini akan menguji secara ilmiah pengaruh kepemilikan
manajerial dan komite audit terhadap opini audit going concern pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)
Tahun 2017 – 2019.
Sampel diambil dengan metode purposive sampling dan
memenuhi kriteria pemilihan sampel. Metode analisis data menggunakan
metode regresi logistik.
Hasil dari penelitian bahwa variabel Kepemilikan Manajerial
berpengaruh terhadap Opini Audit Going Concern, sedangkan komite
audit tidak berpengaruh terhadap opini audit going concern. Hasil
penelitian secara simultan Kepemilikan Manajerial dan komite audit
berpengaruh terhadap opini audit going concern. Hasil uji R square
Kepemilikan Manajerial dan komite audit berpengaruh terhadap Opini
Audit Going Concern sebesar 47,8 % dan sisanya sebesar 52,2%
dipengaruhi variabel atau faktor lain.