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All Journal Jurnal Inovasi Ekonomi Jurnal Akuntansi dan Audit Syariah (JAAIS)
Pitaloka, Herninda
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Economics, Econometrics & Finance Social Sciences

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THE ECONOMIC IMPACT OF THE COVID-19 OUTBREAK: EVIDENCE FROM INDONESIA Pitaloka, Herninda; Al Umar, Ahmad Ulil Albab; Hartati, Eka Resmi; Fitria, Dessy
Jurnal Inovasi Ekonomi Vol 5, No 2 (2020): Economic Challenges in Covid-19 Outbreak
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v5i3.11833

Abstract

This research aims to analyses the economic impact of the COVID-19 outbreak on the stock market in Indonesia. This research is a quantitative descriptive study by collecting various sources from journals and current case studies about the COVID-19 outbreak. The technique of collecting data uses quotations and related news. The results in this study are The COVID-19 pandemic outbreak harms the capital market, where the occurrence of this pandemic has affected many investors in making investment actions that are very influential on the IHSG.
Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Moderasi Pitaloka, Herninda; Guritno, Agung
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.98 KB) | DOI: 10.28918/jaais.v2i2.4244

Abstract

This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.
Co-Authors Albab Al Umar, Ahmad Ulil Fitria, Dessy Guritno, Agung Hartati, Eka Resmi