Pengaruh Intellectual Capital dan Earnings Management terhadap Going Concern Audit Opinion dengan Good Corporate Governance sebagai Variabel Moderasi

Yanti, Lupita Putri (2025) Pengaruh Intellectual Capital dan Earnings Management terhadap Going Concern Audit Opinion dengan Good Corporate Governance sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This research aims to obtain empirical evidence about the effect of Intellectual Capital and Earnings Management on Going Concern Audit Opinion with Good Corporate Governance as a moderating variable and Firm Size, Leverage, and Dividend Policy as control variables. Design/methodology/approach: This research uses quantitative research. The sample in this study were basic materials, consumer non-cyclicals and infrastructures sector companies listed on the Indonesia Stock Exchange in 2022-2024 as many as 157 companies. The analysis technique used to test the hypothesis is logistic regression analysis using Eviews 9 software. Findings: The results of this study found that Intellectual Capital has a negative and statistically significant effect on Going Concern Audit Opinion. Earnings Management has a positive and statistically insignificant effect on Going Concern Audit Opinion, and Good Corporate Governance has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Good Corporate Governance does not strengthen the effect of Intellectual Capital on Going Concern Audit Opinion, and Good Corporate Governance strengthens the effect of Earnings Management on Going Concern Audit Opinion. Originality/value: This research is original because it examines the effect of Intellectual Capital and Earnings Management on Going Concern Audit Opinion with Good Corporate Governance as a moderating variable, and considers Firm Size, Leverage and Dividend Policy as control variables. This research focuses on companies in the basic materials, consumer non-cyclicals and infrastructures sectors listed on the Indonesia Stock Exchange in 2022-2024.

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