Intan Farhana. THE INFLUENCE OF BANKRUPTCY PREDICTION MODEL AND CORPORATE GOVERNANCE MECHANISMS ON GOING CONCERN AUDIT OPINION (AN EMPIRICAL STUDY ON NON-BANK FINANCIAL INSTITUTIONS LISTED ON IDX YEAR 2008-2014). Banda Aceh : Fakultas Ekonomi Universitas Syiah Kuala, 2016

Abstrak

This study is aimed to examine the influence of bankruptcy prediction model and corporate governance mechanisms on going concern audit opinion issuance. this study tested the hypotheses in non-bank financial institutions listed on idx during 2008-2009. by using secondary data gathered from indonesia stock exchange and indonesia capital market directory (icmd), 11 out of 36 companies in non-bank financial institutions sector were taken as sample. the data was then analyzed through logistic regression. the findings show that bankruptcy prediction model which measured by altman z-score was the only variable in this study that has significant influence on going concern. the other independent variables from corporate governance mechanisms which are institutional ownership, managerial ownership, independent commissioner, and board meeting resulted a non-significant influence toward going concern audit opinion. key words: going concern, bankruptcy, auditor, corporate governance mechanisms

Baca Juga : PENGARUH DEBT DEFAULT, KUALITAS AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) (Zulvia Yeni Firnanda, 2017) ,

Baca Juga : THE INFLUENCE OF STRUCTURES AND ACTIVITIES OF CORPORATE GOVERNANCE ON VOLUNTARY DISCLOSURE OF FINANCIAL REPORT(AN EMPIRICAL STUDY IN BANKING SECTOR LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2013-2014) (LAURA DESWITA FONNA, 2016) ,



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