FIRMANSYAH, DEFRYANTO (2025) PENGARUH KARAKTERISTIK KETUA KOMITE AUDIT DAN MANAJEMEN LABA TERHADAP MODIFIED AUDIT OPINION DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI = THE EFFECT OF CHARACTERISTICS AUDIT COMMITTEE CHAIR AND EARNING MANAGEMENT ON MODIFIED AUDIT OPINION WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE. Thesis thesis, Universitas Hasanuddin.