KEBERADAAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PENGARUH UKURAN PERUSAHAAN DAN OPINI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI GOING CONCERN
ABSTRACT: This research
examines the relationship of firm size and prior going concern audit opinion to
the probability of receiving going concern audit opinion and also examines the
impact of corporate social responsibility as moderating variable on this
relationship. The population of this research is high profile companies listed
in BEI (Bursa Efek Indonesia) from 2008-2012. Based on purposive sampling
method, total sample of this research is 95 firm-years. Data sources are both
annual report and financial report of companies. Hypothesis testing used is
logistic regression analysis. This research also use bootstrapping method as additional
test to ensure that the result is robust. Both logistic regression analysis and
bootstrapping method’s result show that only prior going concern audit opinion which
has positive and significant effect to the probability of receiving going concern
audit opinion. This research failed to prove the existence of corporate social
responsibility as moderating variable on the model was proposed.
Penulis: Khoirunnisa Cahya
Firdarini
Kode Jurnal: jpmanajemendd140521
