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All Journal SainETIn Jurnal Penelitian Pendidikan IPA (JPPIPA) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL AGRONIDA Jurnal Pengabdian Magister Pendidikan IPA JTP - Jurnal Teknologi Pendidikan utile: Jurnal Kependidikan JURNAL CERDAS PROKLAMATOR Jurnal Hortuscoler These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Ilomata International Journal of Social Science Journal of Social and Policy Issues Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Kolaboratif Sains J-COSCIS : Journal of Computer Science Community Service JEELS (Journal of English Education and Linguistics Studies) Tadris: Jurnal Pendidikan Islam Journal Focus Action of Research Mathematic (Factor M) Jurnal Sains Benuanta Jurnal Bisnis dan Ekonomi NALAR: Journal Of Law and Sharia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal of Ekonomics, Finance, and Management Studies Advance Sustainable Science, Engineering and Technology (ASSET) An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Bahan Alam Terbarukan
Darmansyah
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Journal : Ekobisman : Jurnal Ekonomi Bisnis Manajemen

 1 
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN AUDIT TENURE TERHADAP KEMUNGKINAN PENERIMAAN OPINI GOING CONCERN DENGAN LEVERAGE SEBAGAI PEMODERASI Rahima, Tia; Darmansyah; Ardiansyah, M
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 5 No. 3 (2021): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The aim of this research is to get empirical evidence the influence of financial conditions, company growth and audit tenure on the possibility of acceptance going concern opinion. The aim of this research is also to get empirical evidence of the influence of the company's financial condition and company growth the possibility of acceptance going concern opinion, when moderated by leverage. The data used in this research is secondary data on Manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2017. Samples in this research are obtained by purposive sampling method. The method used to analyze the relationship between independent variables and the dependent variable is the logistic regression method. The results of the research showed that the variable financial condition significantly influenced on the acceptance of going concern opinion. While the company's growth and audit tenure variables do not affect the going concern audit opinion. The results of the research also showed that the leverage variable, which is a moderating variable, cannot moderate the relationship of the company's financial condition and the company's growth towards the possibility of accepting going-concern audit opinion.
REGULASI PEMERINTAH SEBAGAI PEMODERASI ATAS PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DANA BOS (Studi Empiris Sekolah Jenjang SMK di Lingkungan Dinas Pendidikan Provinsi DKI Yuningsih, Riana; Suratno; Etty Merwati, Endang; Darmansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 7 No. 1 (2022): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The main purpose of this study was to determine the effect of the variable on the quality of the financial statements of BOS funds with Government Regulations as moderating. The population of this research is the State Vocational High School (SMKN) that receives BOS funds within the DKI Jakarta Provincial Education Office and the number of samples from this study is 73 public vocational schools. Analysis to test data and hypotheses was carried out using Moderated Regression Analysis (MRA) with SPSS version 26 program. The results of this study are as follows. First, the Accounting Information System has a direct and significant effect on the Quality of the Financial Statements of BOS funds. Second, the Internal Control System has a direct and significant effect on the Quality of the Financial Statements of BOS funds. Third, Human Resources Competence has no direct and insignificant effect on the Quality of Financial Statements of BOS funds. Fourth, Indirectly, Government Regulations in Accounting Information Systems have no and no significant effect on the Quality of Financial Statements of BOS funds. Fifth Indirectly, Government Regulations in the Internal Control System are influential and significant. Sixth, Indirectly, Government Regulations in HR Competency have no and no significant effect on the Quality of Financial Statements of BOS funds.
Co-Authors Abna Hidayati Abrar Tanjung Adam Mudinillah Ahmad Fauzan Aisyah Anggraeni Alkadri Masnur Amil Amrizal Andi Rustandi Anggreini Anissi, Rinta Adestya Arif Ilham Rafi Cahyo Arlenny Asrid Juniar Athiyyah Salsabila Azwar Subandi Chaerul Sani Chairunnisak, Chairunnisak DANIAL THAIB Darminto, Dwi Prastowo Darnelis David Setiawan Demina Desky, Abdul Habib Arrasyidi Dina Salsabila Elvina Aprilia Erlangga, Sona Ermawalis Etty Merwati, Endang Fardi, Muhammad Ferry Fayuhi Fetri Yeni J Fiona Fitria, Yanti Ginting, Simparmin Boru Gushadi, Artim Haeruddin Halilintar, Masnur P. Hamzah Eteruddin Heni Febrina Herdi Setiawan Heri Rustamaji Herlambang, Tegar Dimas Herry Wardono Hidayati Husna, Wildatul Idris, Muhammad Sofyan Ilham Zitri Ilyas Indriyani, Novalina Inka Nusamuda Pratama Irfandi Irma Jubba, Hasse Khairuddin Lora Devian Luthfiani M Ardiansyah, M M. Rezha M. Yamin Manalu, Gril Tima Mansur Masri, Jumasri Mesra, Eva Roza Mirshad, Emilham Monice Muhammad Kasim Musta’an Karadjo Mutia Egica Putri Ni Luh Putu Pebri Artayani . Nofia Henita Novia Susanti Nurwati Permatasari, Kiki Pratiwi, Maharani Rizky Purnama, Santia Indah Putri, Mutia Egica Rahima, Tia Rahmi Pratiwi Ramalis Hakim Ratna Dwi Christyanti, Ratna Dwi Raudhotul Jannah Rayendra Ridwal Trisoni Ridwan RR. Ella Evrita Hestiandari Ryad, Ahmad Muhammad Santi, Arfa Novia Silfita Sinta Medya Agustin Siska Tresia Oktari Siti Aisyah Suci Kurnia Sudianti, Nani Suratno Surmiati Syahdan, St Syukriani, Putri Tarihoran, Putri Syukriani Tri Widyastuti Vira Amelia Welda Ningsih Wijaya, Muhammad Niki Yanti Fitria Yefriwati Yeni Erita Yeni, Fetri Yuningsih, Riana Zainil, Melva Zen, Zelhendri Zen, Zulhendri Zuhrah zulfahri* Zulfahri, Zulfahri Zuwirna