Surya Abbas, Dirvi (2023) PENGARUH PILANTHROPIC CSR, SUSTAINABILITY REPORT, COMMUNITY DEVELOPMENT COST, MEDIA SUSTAINABILITY DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING-CONCERN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI SERTA DAMPAKNYA TERHADAP RETURN SAHAM (Studi empiris perusahaan manufaktur di Indonesia yang terdaftar di BEI 2017 -2021). Doktoral thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The main objective of this study is to investigate how Philanthropic CSR, Sustainability report, Community development cost, Media sustainability, and Financial distress directly impact going-concern audit opinion and indirectly impact stock return through going-concern audit opinion. In addition, this study adds an independent commissioner as a moderation between Philanthropic CSR, Sustainability report, Community development cost, Media sustainability, and Financial distress on going-concern audit opinions in manufacturing companies in Indonesia. A sample of 365 from 1001 manufacturing companies in Indonesia was used in this study. The sampling method uses purposive sampling techniques. The analysis tool used is eviews 12. This research shows that the cost of environmental activities and financial distress can reduce the acceptance of going-concern audit opinions of manufacturing companies in Indonesia. Philantrhopic CSR and Media Sustainability are able to reduce the acceptance of going-concern audit opinions by being strengthened by the existence of an audit committee. In addition, the acceptance of going-concern audit opinions has not been able to intervene in the relationship between the cost of environmental activities and financial distress on stock returns. This research has policy implications, especially for Indonesian Institute of Public Accountants to improve the Public Accountant Professional Standard which provides guidance to auditors to evaluate management actions carried out in the current year period, in addition to evaluating management plans to improve disclosure conditions in the cost of environmental activities each year. This can be explained because there is a tendency for management to develop optimistic plans for misuse of environmental costs when the company experiences financial distress.
| Item Type: | Thesis (Doktoral) | ||||||||||||
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| Additional Information: | Tujuan utama dari penelitian ini adalah untuk menyelidiki bagaimana Philanthropic csr, Sustainability report, Community development cost, Media sustainability, dan Financial distress berdampak secara langsung terhadap opini audit going-concern dan berdampak tidak langsung terhadap return saham melalui opini audit going-concern. Selain itu, di dalam penelitian ini menambahkan komisaris independen sebagai pemoderasi antara Philanthropic csr, Sustainability report, Community development cost, Media sustainability, dan Financial distress terhadap opini audit going-concern di perusahaan manufaktur di indonesia. Sampel 365 dari 1001 perusahaan manufaktur di Indonesia yang digunakan dalam penelitian ini. Metode pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang dipakai adalah eviews 12. Penelitian ini menunjukkan bahwa biaya aktivitas lingkungan dan financial distress mampu mengurangi penerimaan opini audit going-concern perusahaan manufaktur di Indonesia. Philantrhopic CSR dan Media Sustainability mampu mengurangi penerimaan opini audit going-concern dengan dikuatkan oleh eksistensi komite audit. Selain itu, penerimaan opini audit going-concern belum mampu mengintervensi hubungan antara biaya aktivitas lingkungan dan financial distress terhadap return saham. Penelitian ini memiliki implikasi kebijakan khususnya bagi Ikatan Akuntan Indonesia untuk menyempurnakan Standar Profesional Akuntan Publik yang memberikan panduan kepada auditor untuk mengevaluasi tindakan manajemen yang dilakukan pada periode tahun berjalan, disamping mengevaluasi rencana manajemen untuk memperbaiki kondisi pengungkapan dalam biaya aktivitas lingkungan setiap tahunnya. Hal ini dapat dijelaskan karena terdapat kecenderungan manajemen akan menyusun rencana penyalahgunaan biaya lingkungan yang optimistik pada saat perusahaan mengalami financial distress. | ||||||||||||
| Uncontrolled Keywords: | Environment cost, Going-concern opinion audit, Manufacture, Indonesia Biaya aktivitas lingkungan, Opini Audit going-concern, Manufaktur, Indonesia | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) 08-Pascasarjana |
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| Depositing User: | Dr. Dirvi Surya Abbas | ||||||||||||
| Date Deposited: | 01 Mar 2024 14:51 | ||||||||||||
| Last Modified: | 14 Mar 2024 14:20 | ||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33233 |
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