Pengaruh Struktur Kepemilikan dan Financial Distress Terhadap Opini Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur Tahun 2017 sampai dengan Tahun 2022 yang Terdaftar di Bursa Efek Indonesia

Arifin, Olivia Yunita (2023) Pengaruh Struktur Kepemilikan dan Financial Distress Terhadap Opini Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Manufaktur Tahun 2017 sampai dengan Tahun 2022 yang Terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Riset ini dilakukan untuk mengujikan pengaruh Struktur Kepemilikan serta Financial Distress pada Opinion Going Concern dengan Ukuran perusahaan selaku Variable Moderasi. Riset ini menetapkan sample industri sektor manufaktur yang tercantum di Bursa Efek Indonesia pada tahun 2017 – 2022. Total populasi dalam riset ini ialah 238 industri. Desain pemilihan sample yang ditetapkan ialah purposive sampling dari teknik pemilihan sample judgement sampling. Menurut metode purposive sampling dan judgement sampling, didapatkan total sample Industri ialah 144 industri dengan kurun waktu 6 tahun dengan jumlah 864 sample. Desain dokumentasi data yang ditetapkan ialah metode pustaka serta metode dokumentasi. Metode analisa data yang ditetapkan ialah uji statistic deskriptif, uji regresi logistik, Moderated Regression Analysis (MRA), uji asumsi klasik yakni uji kelayakan model (Hosmer and Lemeshow Goodness of Fit Test), uji seluruh model (Overall Model Fit), uji McFadden R2, serta uji multikolonieritas, serta uji parsial z (uji wald) dengan bantuan software E-Views versi 12. Simpulan riset uji parsial z membuktikan bahwasanya kepemilikan institusi serta kepemilikan managerial secara parsial tidak membagikan pengaruh pada opinion going concern, serta financial distress secara parsial membagikan pengaruh negative pada opinion going concern. Sementara itu simpulan pengujian uji parsial z regresi moderasi menunjukkan bahwasanya ukuran perusahaan tidak bisa memoderasi pengaruh kepemilikan managerial pada opinion going concern, ukuran perusahaan bisa memerkuat pengaruh kepemilikan institusi pada opinion going concern dan ukuran perusahaan memerlemah pengaruh financial distress pada opinion going concern. Kata kunci: Kepemilikan Institusi, Kepemilikan Managerial, Financial Distress, Opinion Going Concern, Ukuran perusahaan. / This research was established to verify the effect of Ownership Structure and Financial Distress on Opinion of Going Concern with Firm Size as a Moderating variable. This study takes a sample of manufacturing sector companies recorded on the Indonesia Stock Exchange in 2017 – 2022. Total population is 238 companies. The sampling design took purposive sampling method with judgement sampling technique. Based on purposive sampling and judgement sampling methods, it was found that the number of companies that were sampled was 144 companies over a span of 6 years, encompassing a cumulative total of 864 samples. Data muster methods took in this study are library methods and documentation methods. Data analysis method took in this inquiry is descriptive statistical analysis, logistic regression analysis, Moderated Regression Analysis (MRA), the classic assumption test which consists of the model feasibility test (Hosmer and Lemeshow Goodness of Fit Test), the Overall Model Fit test, McFadden R2 test, and multicollinearity test, and z partial test (Wald test) with the support of E-Views version 12 software. The output of the z partial test research indicate that institutional ownership and managerial ownership partially don’t have an impact on going concern opinion, and financial partial distress has a negative impact on going concern opinion. While the output of the partial z test of moderation regression show that company size can’t moderate the impact of managerial ownership on going concern opinion, company size is capable to strengthen the influence of institutional ownership on going concern opinion and company size weakens the affect of financial distress on going concern opinion.Keywords: Institutional Ownership, Managerial Ownership, Financial Distress, Going Concern Opinion, Company Size.

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