Published: 2023-02-06

Efek Mediasi Struktur Kepemilikan pada Pengaruh Umur Perusahaan dan Opini Audit terhadap Financial Distress (Studi Kausal Pada Perusahaan Property, Real Estate dan Konstruksi Tahun 2017-2021)

DOI: 10.35870/jemsi.v9i1.922

Jennifer Jennifer, Eka Desy Purnama, Rudolf Lumbantobing
  • Jennifer Jennifer: Fakultas Ekonomi Dan Bisnis, Universitas Kristen Krida Wacana
  • Eka Desy Purnama: Fakultas Ekonomi Dan Bisnis, Universitas Kristen Krida Wacana
  • Rudolf Lumbantobing: Fakultas Ekonomi Dan Bisnis, Universitas Kristen Krida Wacana
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Abstract

Penelitian ini bertujuan untuk mengetahui efek mediasi struktur kepemilikan pada pengaruh umur perusahaan dan opini audit terhadap financial distress tahun. kajian tersebut didasarkan pada property, real estate dan konstruksi yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021 (BEI). Penulis menggunakan metode penelitian deskriptif dan asosiatif. Sampel terdiri dari 22 perusahaan perusahaan sektor konstruksi, properti dan real estate yang telah tercatat di Bursa Efek Indonesia pada periode 2017-2021, dengan pengambilan sampel menggunakan pendekatan non-probabilistic sampling dan metode purposive sampling. Data sekunder berupa dokumentasi dan studi pustaka digunakan untuk mengumpulkan data. Teknik analisis data menggunakan Partial Least Square (PLS) dengan software SmartPLS versi 3.0. Berdasarkan hasil penelitian ini, struktur kepemilikan tidak memediasi pengaruh umur perusahaan terhadap financial distress sedangkan Struktur kepemilikan memediasi penuh pengaruh opini audit terhadap financial distress pada perusahaan

Keywords

Financial distress; Opini Audit; Struktur Kepemilikan; Umur Perusahaan

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How to Cite

Jennifer, J., Purnama, E. D. ., & Lumbantobing, R. . (2023). Efek Mediasi Struktur Kepemilikan pada Pengaruh Umur Perusahaan dan Opini Audit terhadap Financial Distress : (Studi Kausal Pada Perusahaan Property, Real Estate dan Konstruksi Tahun 2017-2021). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(1), `19-28. https://doi.org/10.35870/jemsi.v9i1.922
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 1 (2023)

  • Section: Articles

  • Published: 2023-02-06

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