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<![CDATA[SEVERAL FACTORS AFFECTING AUDITOR’S GOING CONCERN OPINION ON APPAREL AND LUXURY COMPANIES LISTED ON IDX DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Amanda, Gabriella]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.203-211
<![CDATA[The aim of this research is to determine whether there is an influence of company size, leverage and previous year’s going concern audit opinion to the company. The samples used for this research were 57 samples, where the data needed to conduct this research was taken from data from companies listed on the Indonesia Stock Exchange in consumer cyclicals with the Apparel & Luxury Goods sub-sector for 2020-2022. Logistic regression analysis is employed in this study's hypothesis testing to ascertain the impact of company’s size, leverage and previous year’s audit opinion on the going concern opinion. The results of this research are that previous year’s going concern audit opinion has a significant influence on going concern opinion. On the other hand, company size and leverage have no significant influence on going concern opinion.]]>
<![CDATA[FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY ]]>
<![CDATA[Aileen, Aileen]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.212-223
<![CDATA[Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses. The purpose of this study is to examine the effects of fraud pentagon theory for detecting financial statement fraud in banking companies listed in the Indonesia Stock Exchange for 2020-2022 period. This study was analysed using multiple regression research method which processed using SPSS 25. The data used in this study was secondary data from financial statement and annual reports. This study used purposive-sampling technique with sample of 90 data observations. The results of this study shows that financial stability and changes in auditor have a significant and negative effect on financial statement fraud. Meanwhile external pressure, monitoring effectiveness, changes in director, and frequent number of CEO’s picture in annual report have no significant effects on financial statement fraud.]]>
<![CDATA[FACTORS THAT INFLUENCE GOING CONCERN AUDIT OPINION ON TOURISM AND RECREATION COMPANIES DURING COVID-19 ]]>
<![CDATA[Ruvi, Patricia Artya]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.224-235
<![CDATA[This research aims to obtain empirical evidence related to the relationship between company size, financial distress, previous year's audit opinion affects the acceptance of going concern audit opinion to tourism and recreation sub-sector companies during the covid-19 pandemic. This research uses a quantitative approach that uses secondary data. The population taken is companies engaged in the tourism and recreation sub-sector which are listed on IDX during 2020-2022. The method used in this research is logistic regression. The results of this research indicate that there is only 1 factor, namely the previous year's audit opinion, which has an influence on going concern audit opinion acceptance, while company size and financial distress have no influence. With this research, it is hoped that the company can maintain its business continuity because companies that are exposed to going concern audit opinion in the previous year tend to get it again in the following year. This is certainly not a good thing for the company to continue to get a going concern audit opinion in the following years.]]>
<![CDATA[THE EFFECT OF INTEGRITY, COMPETENCE, INDEPENDENCE, AND ACCOUNTABILITY ON AUDIT QUALITY ]]>
<![CDATA[Salim, Susanto]]>;
<![CDATA[Kho, Christian]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.278-287
<![CDATA[This study investigates the impact of integrity, competence, independence, and accountability on audit quality, employing primary data collected through a questionnaire survey. The study's respondents, comprising auditors from public accounting firms in DKI Jakarta, were selected using a combination of convenience and snowball sampling methods, resulting in a sample of 40 respondents. Data analysis was conducted using a multiple linear regression model with SPSS version 29 software. The findings reveal that all the variables simultaneously have a significant effect on audit quality, with independence and accountability demonstrating positive and significant impacts when analysed individually. In contrast, integrity and competence do not significantly influence audit quality. In conclusion, this study emphasizes the crucial role of fostering independence and accountability in the audit process, while also calling for further exploration of the nuances surrounding integrity and competence within the auditing context.]]>
<![CDATA[Exploring key determinants of internal control weaknesses and non-compliance using audit findings in Indonesian ministries ]]>
<![CDATA[Pratama, Aditya]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v11i1.1887
<![CDATA[Indonesian ministries face challenges in maintaining a strong internal control system, as demonstrated by BPK Audit findings that identified significant internal control weaknesses that led to substantial non-compliance incidents across ministries. This study examines key factors behind the weaknesses of the Internal Control System (ICS) and the non-compliance cases identified in Indonesian ministry audits from 2020 to 2022. Using a path analysis within the Structural Equation Modeling framework, we analyze the effects of age, size, budget realization, non-tax state revenue, and audit follow-up results. Our findings show that higher budget realization and non-tax state revenue contribute to ICS weakness, while younger ministries face greater ICS risks but fewer non-compliance cases. Strong audit follow-up helps reduce the number of non-compliance cases, highlighting its role in improving compliance. The study emphasizes the importance of robust internal controls and effective FUAR implementation in mitigating compliance risks and enhancing governance. It also provides new insights into the relationship between ministry characteristics, ICS weaknesses, and non-compliance cases, contributing to stronger financial management in the public sector.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS ]]>
<![CDATA[Cudivia, Vania Griselda]]>;
<![CDATA[Salim, Susanto]]>;
<![CDATA[Daryatno, Andreas Bambang]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34318
<![CDATA[This research aims to examine the factors that influence capital structure in consumer non- cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Factors that determine the capital structure include profitability, liquidity, tangibility and firm size. Sample was selected using purposive sampling method and the valid data was 17 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 27. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity, tangibility and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability and liquidity variables individually have a significant negative effect on capital structure, while tangibility and firm size individually have an insignificant negative effect on capital structure.]]>
<![CDATA[FAKTOR KEUANGAN YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN MODEL ALTMAN Z-SCORE ]]>
<![CDATA[Susanto, Russel Andama]]>;
<![CDATA[Salim, Susanto]]>;
<![CDATA[Daryatno, Andreas Bambang]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34324
<![CDATA[The purpose of this study was to analyze empirically the effect of the variables in the Altman Z-Score method, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset on Financial Distress in food and beverage company listed on the Indonesia Stock Exchange in 2020-2022. The results of this study indicate that Working Capital to Total Assets has a positive not significant impact on financial distress, different from Retained Earnings to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset that have a significant positive impact on financial distress and Earnings Before Interest and Tax to Total Assets have a negative not significant impact on financial distress.]]>
<![CDATA[Faktor-Faktor Pengaruh Kebijakan Dividen pada BUMN Indonesia ]]>
<![CDATA[Prasetiya, Amelia Christy]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/jms.v9i5.24389
<![CDATA[Tujuan penelitian ini yaitu mengetahui pengaruh Investment Opportunity Set terhadap Kebijakan Dividen, pengaruh Tata Kelola terhadap Kebijakan Dividen dan pengaruh Government Ownership terhadap Kebijakan Dividen. Laporan keuangan perusahaan merupakan sumber data sekunder penelitian ini. Pemilihan sampel dilakukan dengan purposive sampling, dimana diperoleh 76 sampel BUMN yang tercatat di BEI 2019 – 2023. Pada temuan penelitian, Investment Opportunity Set berpengaruh positif signifikan terhadap Kebijakan Dividen, Fleksibilitas pilihan peluang investasi perusahaan di masa mendatang bagi perusahaan ataupun pembiayaan di masa depan secara searah meningkatkan pertumbuhan ekuitas dan aset perusahaan. Tata Kelola tidak berpengaruh signifikan terhadap Kebijakan Dividen. Independensi komisaris sebagai salah satu prinsip tata kelola diharapkan dapat mewakili suara dari pihak-pihak tersebut namun faktor lain operasional dan ekspansi menjadi prioritas perusahaan. Government Ownership berpengaruh negatif signifikan terhadap Kebijakan Dividen. Kepentingan penerimaan negara mungkin tergeser oleh tanggung jawab Pemerintah dalam kemajuan kesejahteraan umum yang merupakan salah satu tujuan negara.]]>
<![CDATA[Pengaruh Pengungkapan Modal Intelektual, Asimetri Informasi, dan Profitabilitas Terhadap Manajemen Laba Riil ]]>
<![CDATA[Rantung, Diestri Margaret]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i2.2030
<![CDATA[The purpose of this study was to examine the effect of intellectual capital disclosure using Intellectus Model, information asymmetry, and profitability through the ratio of ROA (Return on Assets) on real earnings management in primary consumer goods companies that listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. This research is a quantitative study which using secondary data that were obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial report. The sample selection used is purposive sampling method in order to obtain 25 companies. The criteria used in this study were as follows: sample selection criteria and for companies that have been registered since 2014, not classified as primary consumer goods or agricultural food product industry, and have complete financial report data from 2015-2019. The analysis technique used is Multiple Linear Regression (MLR) through the Statistical Package for the Science 25 (SPSS 25) program with data tabulated using Microsoft Excel. The results of this study indicate that: intellectual capital disclosure using Intellectus Model has no effect on real earnings management, information asymmetry has a positive effect on real earnings management, while profitability through the ratio of ROA have no effect on real earnings management.]]>
<![CDATA[FACTORS AFFECTING ACCOUNTING CONSERVATISM IN CONSUMER GOODS COMPANIES IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Hadi, Arlia Natasya]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1025-1037
<![CDATA[This study examines the relationship between accounting conservatism and leverage, capital intensity, profitability, dividend policy, and firm size in consumer goods non-cyclical companies listed on the Indonesia Stock Exchange between 2017 and 2019. In this research 87 observational data are used in which obtained from 29 consumer goods non-cyclical companies that have met established criteria, where the samples are selected using purposive sampling technique. Hypothesis testing in this study uses multiple regression analysis. The data were calculated and processed using Microsoft Excel 2013 dan EViews 12. This research tested the classical assumption before testing the hypothesis and used the multiple linear regression model method, which the suitable model for this research is Fixed Effect Model (FEM). The findings of this study show that accounting conservatism is significantly influenced by the variables of leverage and profitability, but not by the factors of capital intensity, dividend policy, or business size.]]>
