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All Journal KEUNIS Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Majalah Ilmiah Warta Dharmawangsa International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan
Ginting, Wenny Anggeresia
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Ginting, Wenny Anggeresia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 5, No 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i1.158

Abstract

This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014.
PENGARUH TOTAL ARUS KAS, LABA AKUNTANSI DAN PERTUMBUHAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD DAN BEVERAGE YANG TERDAFTAR DI BEI Ginting, Wenny Anggeresia; Dianto, Kelvin; Celvina, Celvina; Lorenza, Bella
Jurnal Warta Dharmawangsa Vol 15, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v15i1.1059

Abstract

PENGARUH PERGANTIAN AUDITOR, UKURAN KAP, DAN LABA RUGI TERHADAP AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Tercatat dalam Daftar di BEI Tahun 2016-2018) Telaumbanua, Desta Jess Wijaya; Dwisyafitri, Jenny Indah; Sherlia, Bella; Hutabalian, Hermanto; Rahmad, Rahmad; Ginting, Wenny Anggeresia

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.448 KB) | DOI: 10.31955/mea.v4i3.434

Abstract

The purpose of this study is to look at the effect of auditors, size of a public accounting firm, and profit and loss will Audit Report Lag on manufacturing companies listed on the Stock Exchange in the period 2016-2018. This type of research is qualitative research. The population is 130 manufacturing companies. In determining the sample with a purposive sampling method, the technique for determining specific evaluation examples includes: (1) manufacturing companies listed on the IDX in 2016 to 2018 are 130 companies (2) companies that do not present budget details in 2016 to 2018 are 17 companies (3) companies that have an average value below 63 and above 100 are 21 companies (4) companies that experience delays in issuing their financial statements in the end of year period rather than on December 31 are 2 companies. Based on these standard a sample of 90 companies from 130 manufacturing companies was written on the IDX in 2016-2018, so the data analyzed were 90 companies. The analysis technique is multiple linear regression. Based on the results of this study, it can be seen that (1) size of a public accounting firm has a negative and insignificant impact on audit report lag, it can be seen in the regression coefficient value (-0,227) < t table (1.66277) and it significance value is 0.821 > 0.05. (2) Change of auditor has a good and meaningless impact on audit report lag, it can be seen from the coefficient value (1,809) > t table (1,66277) and the significant value of 0.074 > 0.05. (3) Profit and loss has a good and insignificant impact on the audit report lag, it can be seen in the coefficient number (-1.760) > t table (1.66277) and a significant value of 0.082 > 0.05.
PENGARUH PENGALAMAN KERJA, AKUNTABILITAS dan AUDIT TENURE PADA KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Hermina, Susan Cornelya; Simamora, Monaliska; Ginting, Wenny Anggeresia

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.734 KB) | DOI: 10.31955/mea.v5i1.996

Abstract

Riset tersebut memiliki tujuan untuk menguraikan efek dari Pengalaman Kerja, Akuntabilitas dan Audit Tenure pada Kualitas Audit. Peneliti melakukan riset di KAP di Kota Medan . Penelaah mengaplikasikan penelitian dengan pendekatan secara kuantitatif dan jenis deskriptif kuantitatif lalu untuk sifat riset tersebut adalah penelitian explonatory. Teknik pengumpulan data dengan cara menyebar kuisoner kepada auditor pada KAP Kota Medan. Metode analisis data yang digunakan yaitu multiple regression annalys. Hasil dari penelitian ini adalah bahwa pengalaman kerja secara simultan berpengaruh pada kualitas audit. Akuntabilitas secara parsial tidak berpengaruh secara signifikan pada kualitas audit . Audit Tenure secara parsial tidak berpengaruh secara signifikan pada kualitas audit.
Effect of Audit Quality, Debt Ratio, Debt Default, Financial Distress on Going Concern Audit Opinions on Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2016-2019 Ginting, Wenny Anggeresia; Rendy, Rendy; Mansyur, Michelle Livia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3133

Abstract

The purpose of this study was to determine the effect of audit quality, debt ratio, debt default, financial distress on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. This research method is associative research. The population of this study were 51 Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. The research sample was 16 Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Data collection used literature review and documentation. Hypothesis testing is done by multivariate analysis using logistic regression. The results show that audit quality has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. The debt ratio has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Debt default has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Financial distress has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Audit quality, debt ratio, debt default, financial distress effect going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019.
Pengaruh Solvabilitas, Audit Effort, Likuiditas, dan Audit Fee Terhadap Audit Report Lag Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Malau, Yois Nelsari; Seliany, Seliany; Cintya, Cintya; Ginting, Wenny Anggeresia
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 1 (2024): Artikel Penelitian Mei 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i1.3732

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji apakah pengaruh yang terjadi pada perusahaan jika terjadinya audit report lag pada perusahaan sub sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji meliputi solvabilitas, audit effort, likuiditas dan audit fee.Metode yang digunakan dalam pengambilan sampel adalah purposive sampling dan diperoleh sebanyak 45 sampel. Data yang digunakan adalah data sekunder yang diperoleh dari situs resmi BEI yaitu www.idx.co.id dan website resmi masing-masing perusahaan.Hasil penelitian menunjukkan audit effort berpengaruh positif dan signifikan terhadap audit report lag, likuiditas berpengaruh positif dan signifikan terhadap audit report lag, solvabilitas dan audit fee tidak berpengaruh terhadap audit report lag. Secara simultan audit effort dan likuiditas sama-sama memiliki pengaruh dan signifikan terhadap audit report lag, sedangkan solvabilitas dan audit fee sama-sama tidak berpengaruh dan signifikan terhadap audit report lag.
INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ginting, Wenny Anggeresia; Hantono, Hantono; Susanto, Asen
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4297

Abstract

Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes. Tax evasion is a complicated matter and is an act that does not violate the law, but on the other hand, tax evasion is not accepted by the government because it can reduce the amount of income sourced from taxes. The type of research used in this research is explanatory research with a quantitative approach. The population in this study is all manufacturing companies in 2019-2021, with a total of 116 companies. Sampling was done by purposive sampling. The results of the simultaneous research of the three variables do not influence transfer tracing. While partially only the Tunneling Incentive variable (X2) has an effect, the Debt Covenant (X1) and Bonus Mechanism (X3) have no effect. For future researchers, adding other variables and expanding the research sample are suggested.
Evaluasi Penerapan Program MBKM Terhadap Kompetensi Mahasiswa Program Studi Akuntansi Dan Administrasi Bisnis Di Politeknik Negeri Manado Siahaan, Belthasar Trito; Ginting, Wenny Anggeresia; Pangemanan, Shane Anneke
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5978

Abstract

This study aims to evaluate the implementation of the MBKM program in the Manado State Polytechnic environment based on student perceptions or responses. This study describes in detail the implementation of the MBKM program that has been implemented by the Manado State Polytechnic. This study is a quantitative study with a survey design. The results of the study are that there are still many students majoring in accounting and business administration who still do not understand what MBKM is, policies on MBKM and what MBKM programs are. From the MBKM program that has been implemented in the accounting and business administration departments, the activities that are most in demand by students in the accounting department are internships and certified independent studies (MSIB). While in the business administration department, the activity that is most in demand by students is Independent Entrepreneurship (WMK). This is possible because this activity provides the most learning experiences that are correlated with the field of study. In terms of MBKM implementation indicators, the MBKM activities carried out are in accordance with the needs of graduates in the future. This means that the implementation of MBKM activities at the Manado State Polytechnic is currently quite good.
Pengaruh Rasio keuangan terhadap Financial Distress pada perusahaan sub-sektor Non Siklis Cia, Alicia Limcaryo; Nasution, Siti Aisyah; Ginting, Wenny Anggeresia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1795

Abstract

Arah temuan ini yaitu menyelidiki bagaimana profitabilitas, likuiditas, leverage, dan aktivitas bisnis berdampak pada stress keuangan perusahaan konsumen non siklis pada tahun 2019–2022. Studi kuantitatif ini mencakup semua industri consumer non-cyclicals yang tercantum di BEI, total 42.perusahaan. Metode pengampilan sampel purposive sehingga terpilih hanya sebelas.perusahaan. Data diperoleh melalui laporan.keuangan tahunan yang dipublikasikan.perusahaan. Data ini dikumpulkan dengan menggunakan metode.data.sekunder. Selanjutnya, hipotesis dianalisis.dengan menggunakan teknik regresi.logistik.yang disediakan oleh program SPSS. Uji Wald.dan Uji Omnibus digunakan untuk melakukan uji.parsial dan simultan. Hasil penelitian menunjukkan bahwa ROA,...CR,…dan..TATO tidak berdampak dan tidak signifikan.secara.parsial.terhadap.kesulitan keuangan, sedangkan DAR berdampak dan signifikan secara.parsial. Perusahaan consumer non-cyclicals yang tercantum di BEI mengalami stres keuangan secara bersamaan karena profitabilitas, likuiditas, leverage,.dan aktivitas perusahaan.
Pengaruh Tingkat Pendidikan, Status dan Pendapatan terhadap Penerapan Akuntansi Rumah Tangga Ginting, Wenny Anggeresia; Siregar, Melinda; Nasution, Siti Aisyah; Maryadi, Dominikus Andreo
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.5746

Abstract

This research aims to determine the influence of education level, status and income on the implementation of household accounting. The population in this study were lecturers, administrative officers and students of the Menado State Polytechnic. The sampling technique used in this research was purposive sampling. The research results show that simultaneously there is an insignificant influence between education level, status and income on the implementation of household accounting. Only the status variable has a significant influence on the implementation of secondary accounting among lecturers, administrative officers and students at the Menado State Polytechnic.
Co-Authors Anwar, Jenny Celvina, Celvina Chen, Jesslyn Cia, Alicia Limcaryo Cintya, Cintya Dianto, Kelvin Dini, Siti Dwisyafitri, Jenny Indah Hantono Hantono, Hantono Hermina, Susan Cornelya Hutabalian, Hermanto Lorenza, Bella Lorenza, Cindy Malau, Yois Nelsari Manik, Indah Lidia Mansyur, Michelle Livia Maryadi, Dominikus Andreo Mas, Sania Surga Nasution, Siti Aisyah Pangemanan, Shane Anneke Rahmad Rahmad Rendy Rendy Sarumaha, Alfonsus Seliany, Seliany Sherlia, Bella Simamora, Monaliska Siregar, Melinda Sitorus, Bee Arlita Ade Putri Br. Susanto, Asen Telaumbanua, Desta Jess Wijaya Trito, Belthasar Siahaan