Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern

Mohammad Gusti Ravyanda, Endang Dwi Wahyuni, Siti Zubaidah


Abstract


This research aims to test and give empirical proofs of the influence of the existence of independent
commissioner, audit committee, and institutional ownership towards audit opinion. This research
used logistic regression analysis. The result of this research shows that independent commissioner, audit committee, and the composition of institutional ownership did not give influences to
audit opinion.
Ke ywords: independent commissioner, audit committee, institutional ownership, audit going
concern.


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