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All Journal Jurnal Ekonomi Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Daryatno, Andreas Bambang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT MODIFIKASIAN GOING CONCERN Tjong, Louvin Lesmana; Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3688

Abstract

Abstract” The COVID-19 pandemic (2020-2022) had a significant impact on the hotel, restaurant, and tourism sectors, affecting the survival of many businesses. During this period, government-imposed restrictions on social movement led to the closure or bankruptcy of several companies. This research aims to provide empirical evidence regarding the influence of auditor quality, company growth, and company size on going concern modified audit opinions. The study focuses on companies within the hotel, restaurant, and tourism subsectors listed on the IDX between 2020 and 2022. Using purposive sampling, 72 data points were selected for analysis. Logistic regression analysis, performed with SPSS version 25, revealed that auditor quality, company growth, and company size had no significant effect on going concern modified audit opinions. This finding suggests that both Big Four and non-Big Four audit firms play an important, similar role in assessing and reporting on going concern issues. Auditors present an accurate view of a company's status, without being influenced by pandemic conditions. A decline in sales during the pandemic does not necessarily indicate financial distress, as management can still effectively manage assets to ensure business survival. This research serves as a reference for managers to make informed decisions during difficult times and helps investors and stakeholders carefully assess risks when considering investments or providing loans. Keywords: Auditor Quality; Company Growth; Company Size; Going Concern Modified Audit Opinions
FACTORS THAT INFLUENCE AUDIT LAG IN NON-CYCLICAL CONSUMER SECTOR COMPANIES Tandi, Jordy; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2193-2206

Abstract

The purpose of this study was to examine the effects of comprehensive income, total assets, and KAP size on audit lag. Audit lag is the time span for completing the audit of annual financial statements, namely from the closing date of the company's books to the date stated in the independent auditor's report, the sample selection method for this study is purposive sampling, which is a sampling method based on certain criteria set by the researcher. The research method used in this research is multiple analysis regression. The samples used in this study were 30 companies engaged in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2022 period, the data used was secondary data. The results of this study are as follows: total assets, KAP size, and comprehensive income have an effect on audit lag.
FACTORS AFFECTING PROFIT MANAGEMENT IN THE HEALTHCARE SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE Ilham, Gery; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2704-2719

Abstract

This study aims to examine the effect of Audit Opinion, Size of Public Accounting Firm (KAP), Profitability and Leverage on Earnings Management of a company. This research was conducted using secondary data. The population in this study were healthcare companies listed on the Indonesia Stock Exchange in 2020 - 2022. The research method used in this research is multiple regression analysis with sampling using purposive sampling method. The selected samples from 3 periods were 63 samples, which will then be used as research material. The results of this study indicate that the profitability variable has a significant positive effect on the earnings management of a company, while the audit opinion variable, the size of the public accounting firm (KAP) and leverage have no significant effect on the earnings management of a company. The Adjusted R Square value is 0.110, this means that 11.00% of the dependent variable can be explained by the independent variable, while the remaining 89.00% is explained by other variables outside the model.
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND OPERATING LEVERAGE ON CAPITAL STRUCTURE WITH COMPANY SIZE AS A MODERATING VARIABLE Santioso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2979-2996

Abstract

Capital structure plays an important role in maintaining the survival of the Company. The better the capital structure owned by the Company, the better the Company will be in financing the Company's operations, even more able to survive in the event of an economic shock. The purpose of this research is to obtain empirical evidence of the effect of Profitability, Asset Growth, and Operating Leverage on Capital Structure with Company Size as a moderating variable. This study uses purposive sampling as its sampling technique and uses primary consumer sector companies as research samples. The data used in this study comes from the Financial Statements of companies listed on the Indonesia Stock Exchange. Data processing in this study used the Smart PLS program. The results showed that the independent variables of Profitability, Asset Growth, Operating Leverage had no significant positive effect on the Company's Capital Structure. But when the profitability variable is moderated by company size, it produces a significant influence on the capital structure, while for the Asset Growth variable moderated by company size, although it has increased, it still does not significantly affect the Company's Capital Structure. From the result above, it can be concluded that the use of profitability is the key of all independent variables in influencing the capital structure. Companies that use internal funds will be better at financing the Company's operations, increasing assets, assessing the size of the company, namely utilizing the Company's retained earnings to increase the growth and survival of the Company.
Co-Authors Cudivia, Vania Griselda Hartina, Marini Heriyanto, Edwin Ilham, Gery Johan Johan Lim, Jovena Linda Santioso Ramli, Ishak Rodhiyuddin, Muhammad Rousilita Suhendah Salim, Susanto Santiso, Linda Sufiyati , Sufiyati Susanto, Russel Andama Tandi, Jordy Tanel, Jesica Tjong, Louvin Lesmana Wutsqa, Urwatul