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All Journal E-Jurnal Akuntansi
Made Gede Wirakusuma
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Financial Distress, Company Growth, Previous Year's Audit Opinion, and Going concern Audit Opinion Ni Komang Ayu Parwathi; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p07

Abstract

An audit opinion concerning going concerns is issued when the auditor assesses that the auditee may face challenges in sustaining operational continuity. This research aims to empirically demonstrate the influence of financial distress, company growth, and the previous year's audit opinion on the issuance of going concern audit opinions. The study focuses on consumer cyclicals companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Data for this period were analyzed using logistic regression. Purposive sampling was employed to select 62 enterprises, resulting in 186 observations for analysis. The findings reveal that financial distress has a negative impact, while the previous year's audit opinion exerts a positive influence on the likelihood of issuing a going concern audit opinion. In contrast, company growth was found to have no significant effect.
Carbon Emissions Disclosure Mediates the Effect of Environmental Performance on Firm Value Ni Kadek Piena Jayanthi Putri; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p09

Abstract

This research aims to obtain empirical evidence of the influence of environmental performance on firm value with carbon emissions disclosure as a mediation variable. This research was conducted on all companies listed on the IDX and participated in the PROPER program in 2021-2022. The sampling method used nonprobability sampling and obtained samples of 75 companies. The data analysis techniques used path analysis test and sobel test with SPSS. The results of this study show that environmental performance does not affect firm value. However, environmental performance has a positive effect on the carbon emissions disclosure, carbon emissions disclosure has a positive effect on firm value, and carbon emissions disclosure can mediate the effect of environmental performance on firm value.
The Effect of Financial Distress on Consumer Non-Cyclical Stock Prices on the Indonesia Stock Exchange In 2019-2021 Anak Agung Pradnya Satya Nugraha; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p09

Abstract

This study aims to analyze the effect of financial distress on the stock prices of manufacturing companies in the consumer non-cyclical sector on the Indonesia Stock Exchange in 2019-2021 using the Altman Z-score model. The number of samples used is 48 companies with non-probability sampling method. Data collection was carried out using a purposive sampling technique with criteria, namely main board consumer non-cyclical sector companies that were actively traded on the IDX in a row during the 2019-2021 period. The acquired data was then subjected to simple linear regression analysis. The study's findings demonstrate that the Z-score status significantly positively affects stock prices, there are also differences in the Z-score status at different times, namely between before and during the COVID-19 pandemic. The implication of this study is the existence of financial distress by using the Altman Z-score analysis as an indicator for investors to consider before investing in a company.
Usefulness, Convenience, Competence in Using Information Technology and Auditor Performance during the Covid-19 Pandemic I Gusti Ayu Nata Dewi Utari; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Covid-19 pandemic has led to the implementation of Work From Home (WFH). So that the auditor must be able to implement a new audit pattern by maximizing information technology. This study aims to determine whether there is an effect of the usefulness, ease of use and competence in using information technology on auditor performance during the Covid-19 pandemic. The theory in this research is the Technology Acceptance Model (TAM) Theory. This research was conducted at 7 public accounting firms in Denpasar City which are actively registered with OJK. The number of samples is 39 auditors, using purposive sampling method. Collecting data using a questionnaire. The analysis technique used is multiple linear regression. It was found that the usefulness and ease of use of information technology had an effect on auditor performance during the Covid-19 pandemic. Competence in using information technology has no effect on auditor performance during the Covid-19 pandemic. Improving auditor performance during the Covid-19 pandemic can be done by increasing confidence in the benefits and ease of use of information technology. The level of competence has no impact on the performance of the auditors, especially during the Covid-19 pandemic.
Co-Authors Anak Agung Pradnya Satya Nugraha I Gusti Ayu Nata Dewi Utari Ni Kadek Piena Jayanthi Putri Ni Komang Ayu Parwathi