KESULITAN KEUANGAN DAN OPINI AUDIT GOING CONCERN: PERAN MODERASI TATA KELOLA PERUSAHAAN
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan terhadap opini audit going concern pada masa sebelum dan selama Covid-19. Tujuan lainnya adalah untuk menganalisis peran moderasi tata kelola perusahaan pada pengaruh kesulitan keuangan terhadap opini audit going concern. Sampel penelitian adalah perusahaan dalam daftar indeks saham syariah Indonesia yang terkena dampak Covid-19 pada tahun 2018-2021. Hasil pengujian dengan teknik SEM-PLS, membuktikan tidak adanya pengaruh signifikan kesulitan keuangan terhadap opini audit going concern sebelum Covid-19. Namun, terdapat pengaruh signifikan kesulitan keuangan terhadap opini audit going concern selama Covid-19. Penelitian ini juga tidak dapat membuktikan adanya peran moderasi tata kelola perusahaan pada pengaruh kesehatan keuangan terhadap opini audit going concern baik pada sebelum maupun selama Covid-19.
References
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Published
2022-10-17
How to Cite
Farras, H., & Laela, S. (2022). KESULITAN KEUANGAN DAN OPINI AUDIT GOING CONCERN: PERAN MODERASI TATA KELOLA PERUSAHAAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 804-828. https://doi.org/10.31955/mea.v6i3.2385
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