ABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional pada hubungan positif antara profitabilitas dan nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia pada tahun buku 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 150 sampel penelitian. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan teknik moderated regression analysis (MRA) yang merupakan aplikasi khusus regresi berganda linear dimana dalam persamaan regresinya menggandung unsur interaksi. Hasil pengujian menunjukkan bahwa nilai Adjusted R² sebesar 0,231, uji F memiliki nilai signifikansi sebesar 0,000, dan uji moderated regression analysis menunjukkan bahwa profitabilitas berpengaruh positif signifikan sebesar 1,392 dengan tingkat signifikansi 0,018. Sedangkan variabel interaksi (profitabilitas x kepemilikan institusional) juga berpengaruh positif signifikan sebesar 0,048 dengan tingkat signifikansi sebesar 0,001. Kata kunci: Profitabilitas, kepemilikan institusional, nilai perusahaan ABSTRACT

<p>Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan akuntansi dan auditing, keahlian, pengalaman, dan kompetensi auditor  terhadap ketepatan pemberian opini audit pada Kantor Akuntan Publik di Bali. Populasi pada penelitian ini adalah sebanyak 13 Kantor Akuntan Publik dengan jumlah responden sebanyak 112  orang. Metode penentuan sampel menggunakan <em>purposive</em> sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan auditing dan keahlian audit berpengaruh positif terhadap ketepatan pemberian opini audit sedangkan pengalaman dan kompetensi auditor tidak berpengaruh.</p><p> </p><p>Kata kunci: opini audit, pengetahuan, keahlian, pengalaman, kompetensi.</p>

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.

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Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.