Analisis Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Corporate Social Responsibility Disclousure (CSRD) Terhadap Opini Audit Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia 2018-2020. ( Analysis of the Influence of Good Corporate Governance, Company Size, and Corporate Social Responsibility Disclosure (CSRD) on Audit Opinions of Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2020).

Widodo, Azitama Pamuladi (2023) Analisis Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Corporate Social Responsibility Disclousure (CSRD) Terhadap Opini Audit Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia 2018-2020. ( Analysis of the Influence of Good Corporate Governance, Company Size, and Corporate Social Responsibility Disclosure (CSRD) on Audit Opinions of Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2020). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis Good Corporate Governance, Ukuran Perusahaan, dan Corporate Sosial Responsibility Disclousure terhadap Opini Audit perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia.Teknik pengambilan sampel menggunakan purposive sampling sebanyak 48 data perusahaan manufaktur. Pengujian hipotesis pada penelitian ini menggunakan analisis Partial Least Square (PLS) dengan aplikasi SmartPLS dengan pendekatan uji structural model yaitu Uji Out model dan Inner Model.Hasil penelitian menunjukkan bahwa Good Corporate Governance, Ukuran Perusahaan, dan Corporate Social Responsibility Disclousure berpengaruh terhadap Opini Audit pada perusahaan manufaktur.

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