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All Journal Accounting Analysis Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Bukit Pengharapan Accounting Student Research Journal Veteran Economics, Management & Accounting Review
Julianto, Wisnu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Ukuran Perusahaan, Audit Tenur, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Al’adawiah, Rubiyah; Julianto, Wisnu; Sari, Retna
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.387

Abstract

This study was conducted to determine the effect of the variable Company Size, Tenure Audit, and Company Growth on Going Concern Audit Opinions on trade, service and investment sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data used in this research are secondary data. The sample used in this study amounted to 104 companies using a purposive sampling method. The analysis technique used is logistic regression. At a significance level of 5%, the results of this study indicate that the Company Size variable and the Company Growth variable influence the Going Concern Audit Opinion. While the Audit Tenure variable does not affect the Going Concern Audit Opinion. Keywords : Going Concern Audit Opinion, Company Size, Tenur Audit, Company Growth
Analisis Determinasi Opini Audit Going Concern Harun, Alfan; Julianto, Wisnu; Sari, Retna
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.389

Abstract

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure
The Determination of The Acceptance of Going Concern Audit Opinion: Financial Distress, Institutional Ownership, and Auditor Reputation Islamiati, Rahma; Julianto, Wisnu; Maulana, Agus
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.52048

Abstract

The independent auditor is the party that checks the fairness of the client’s financial statements. In addition, the auditor is responsible for assessing and disclosing significant matters that interfere with the continuity of the client’s business both operationally and financially in audit opinion. This study aims to analyze the effect of financial distress, institutional ownership, and auditor reputation on the acceptance of going concern audit opinions. Of the 164 population on the financial statements of trading, service, and investment companies on the Indonesia Stock Exchange (IDX) in 2016-2020, there are only 85 data that meet the criteria by using the purposive sampling technique. Testing the sample data with a logistic regression model. The results conclude that financial distress has a significant negative effect on the acceptance of going concern audit opinion; institutional ownership does not affect the acceptance of going concern audit opinion, and auditor reputation does not affect the acceptance of going concern audit opinion. The study concludes that an auditor must be objective and independent in conveying his assessment without any influence from other parties. The overall condition of the company can be described through its financial condition, good or bad it can show the company’s ability to maintain its business. Keywords: Financial Distress; Institutional Ownership; Auditor Reputation; Going Concern Audit Opinion
PENGARUH FINANCIAL DISTRESS, AUDIT COMPLEXITY DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY Karina, Tanya; Julianto, Wisnu
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4835

Abstract

This study was conducted with the aim of testing the effect of financial distress, audit complexity, and operating complexity on audit delay in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 observation period. The sample selection technique used was purposive sampling which resulted in 37 companies with a total sample of 111 in according with the criteria. This qualitative research by utilizing data on financial statements. Panel data regression with fixed effect research model and STATA software version 16 for hypothesis testing. The results of this study indicate that financial distress has a negative effect on audit delay, audit complexity does not affect audit delay, and operational complexity does not affect audit delay. Keywords: Financial Distress, Audit Complexity, Operational Complexity, Audit Delay AbstrakPenelitian ini dilakukan dengan tujuan untuk menguji pengaruh financial distress, audit complexity, dan kompleksitas operasi terhadap audit delay pada perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia (BEI) untuk periode pengataman 2018-2020. Teknik pemilihan sampel yang digunakan adalah purposive sampling yang menghasilkan 37 perusahaan dengan total sampel sebanyak 111 yang sesuai dengan kriteria yang telah ditentukan. Penelitian ini merupakan penelitian kualitatif dengan memanfaatkan data pada laporan keuangan. Regresi data panel dengan model penelitian fixed effect model serta bantuan software STATA versi 16 untuk uji hipotesis. Hasil penelitian ini menunjukan bahwa financial distress memberikan pengaruh negatif terhadap audit delay, audit complexity tidak memberikan pengaruh terhadap audit delay, dan kompleksitas operasi tidak memberikan pengaruh terhadap audit delay. Kata Kunci: Financial Distress, Audit Complexity, Kompleksitas Operasi, Audit Delay
PELATIHAN DAN PENDAMPINGAN AKUNTANSI UNTUK UMKM PANGKALAN GAS BEKASI aswar, Khoirul; Julianto, Wisnu
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.426

Abstract

Financial reports, which contain accounting information, must be transparent and accountable for by all entities. The entity's performance is displayed in the financial report, which internal or external stakeholders can utilise to inform small-scale business decisions. Bekasi Petrol Station faces challenges with income and expenses in promoting MSMEs' good governance. The inability to provide transparent, accountable, integrated financial reports that could have an impact on the Bekasi petrol station business is a result of their financial issues, which are tied to the financial report preparation process. In order to help Gas Station members achieve good governance in their financial management, Community Service aims to maximise the program for their comprehension and training in financial reports. The process of mentoring and simulating accounting information systems, as well as training petrol stations on how to prepare financial reports in accordance with applicable accounting standards, is the service approach that is employed. As a result of this service, personnel of Gas Station are capable of understanding and preparing financial reports.
Pengaruh Opini Audit, Audit Tenure, dan Komite Audit Terhadap Audit Report Lag Uly, Feby Rosa Utari; Julianto, Wisnu
Accounting Student Research Journal Vol 1 No 1 (2022): ASRJ - September 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v1i1.4750

Abstract

Penelitian ini menggunakan studi kuantitatif yang bertujuan untuk memastikan secara empiris adanya pengaruh dari opini audit, audit tenure, dan komite audit serta pandemi covid-19 sebagai variabel kontrol terhadap keterlambatan laporan keuangan (audit report lag). Populasi dalam penelitian ini ialah perusahaan sektor manufaktur yang terindeks Kompas 100 dan telah terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Sampel dalam penelitian ini diambil menggunakan metode purposive sampling, sehingga diperoleh 78 sampel dari 196 populasi perusahaan. Pengujian hipotesis menggunakan Analisis Regresi Linear Berganda dengan menggunakan aplikasi STATA versi 16. Hasil penelitian yang diperoleh penelitian ini yaitu, opini audit berpengaruh signifikan negatif terhadap audit report lag, audit tenure tidak berpengaruh terhadap audit report lag, dan komite audit berpengaruh signifikan negatif terhadap audit report lag, serta pandemi covid-19 sebagai variabel kontrol mempunyai pengaruh signifikan positif terhadap audit report lag. Hasil penelitian ini dapat membantu auditor dan perusahaan dalam peningkatan efektivitas dan efisiensi proses pengauditan dengan mengendalikan faktor-faktor dominan seperti opini audit dan komite audit terhadap keterlambatan penyampaian laporan keuangan (audit report lag). Kata kunci: audit report lag; opini audit; audit tenure; komite audit; dan pandemi covid-19
Pengaruh Audit Tenure, Spesialisasi Industri KAP, dan Reputasi KAP Terhadap Audit Delay Rachmah, Rizka Elvira Nur; Julianto, Wisnu
Accounting Student Research Journal Vol 1 No 1 (2022): ASRJ - September 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v1i1.4756

Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit tenure, spesialisasi industri KAP dan reputasi KAP terhadap audit delay. Objek penelitian ini berupa perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020, dengan total sampel sebanyak 44 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan data panel menggunakan software statistik SPSS versi 24. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji regresi linear berganda dan uji hipotesis dengan menggunakan signifikansi 5%. Hasil dari penelitian ini diperoleh bahwa audit tenure berpengaruh positif terhadap audit delay, spesialisasi industri KAP dan reputasi KAP tidak berpengaruh terhadap audit delay.
Co-Authors Agus Maulana Al’adawiah, Rubiyah Harun, Alfan Islamiati, Rahma Karina, Tanya Khoirul Aswar Rachmah, Rizka Elvira Nur Sari, Retna Uly, Feby Rosa Utari