PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN KUALITAS AUDIT TERHADAP OPINI GOING CONCERN

Abstract

This research aimed to examine the effect of mechanisme of Good Corporate Governance, leverage and audit quality on going concern audit opinion. While, the population was manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2016-2018. The research was quatitative. Moreover, the data were secondary in form of database of investment Gallery of Indonesia Stock Exchange. Furthermore, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 23 companies as sample with 69 observation during 3 yeard. Additionally, the data analysis technique used logistics regression with SPSS (Statistical Product and Services Solutions) 23.0. The research result concluded managerial ownership had negative effect on going concern audit opinion. On the other hand, leverage had positive effect on going concern audit opinion. Likewise, audit quality had positive effect on going concern audit opinion. Meanwhile, institusional ownership did not effect going concern audit opinion. In brief, these result had supported all hypotheses which formulated in this research.
Keywords: institusional, managerial, leverage, audit quality, going concern.