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All Journal Jurnal Ilmiah Manajemen Kesatuan
KUSUMANINGTYAS, MEISYA
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Economics, Econometrics & Finance Social Sciences

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The Influence of Audit Quality, Profitability, Liquidity, Solvency on Going Concern Audit Opinions: A Literature Review Handayani, Tasyanari; Kusumaningtyas, Meisya; Pratiwi, Ratih; Suryanto, Esha; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This article aims to determine the impact of audit quality, profitability, solvency, and leverage on the going concern audit opinion. The literature review is crafted to pinpoint hypotheses between variables, employing documentary studies and utilizing quantitative methods with secondary data from prior articles. The findings indicate that audit quality, profitability, and liquidity variables do not exhibit a significant negative effect on the going concern audit opinion. However, the solvency variable is identified to have a positive influence on the going concern audit opinion. These outcomes imply that maintaining high audit quality, ensuring profitability and liquidity, while managing solvency effectively, are crucial elements in forming a comprehensive and accurate assessment of a company's ability to sustain operations. These insights contribute to refining audit practices and decision-making processes for stakeholders, fostering a more robust foundation for corporate governance and financial reporting.
The Effect of Mergers and Acquisitions on the Financial Performance of Companies Listed on the Indonesia Stock Exchange Fadila, Ega; Kusumaningtyas, Meisya; Hidayati, Arrina; Panggiarti, Endang
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Mergers and acquisitions are strategic maneuvers involving the consolidation of two or more companies, aiming to improve overall company performance and gain a competitive advantage. This research seeks to evaluate the impact of mergers and acquisitions on the financial performance of companies listed on the Indonesia Stock Exchange. Using the PRISMA (Preferred Reporting Items for Systematic Reviews & Meta-Analyses) methodology, this research employs a literature review approach. Secondary data from various sources, including books, e-books, journals, and current news, were examined. The results suggest that mergers and acquisitions do not significantly impact the financial performance of companies. This may be due to the fact that the purpose of mergers and acquisitions is more focused on long-term aspects. The theoretical underpinning of this research centers on the understanding that mergers and acquisitions, as strategic actions, may not significantly influence the financial performance of companies in the short term. The results of the literature review indicate that there is no substantial impact on financial performance. This finding suggests that the primary objectives of mergers and acquisitions may be more aligned with long-term considerations, such as market positioning, synergies, and strategic growth, rather than immediate financial gains.
Co-Authors Fadila, Ega Handayani, Tasyanari Hidayati, Arrina Manurung, Herlina Panggiarti, Endang Ratih Pratiwi Suryanto, Esha