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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Account : Jurnal Akuntansi, Keuangan dan Perbankan
Andini, Sophia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK Andini, Sophia
Jurnal Akuntansi Keuangan dan Perbankan Vol 6, No 2 (2019): Account Volume 6 Nomor 2 Edisi Desember 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.184 KB) | DOI: 10.32722/acc.v6i2.2482

Abstract

PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAPPERGANTIAN KANTOR AKUNTAN PUBLIK Sophia Andinisophia.andini@kalbis.ac.id Program Studi Akuntansi Fakultas Bisnis Institut Teknologi dan Bisnis KalbisABSTRACT   This study aims to determine the factors affecting audit switching on manufacturing companies listedat Indonesia Stock Exchange (IDX). These factors include the audit opinion and companies? growth.This study used a population of companies listed on the Indonesia Stock Exchange (IDX). In addition,this study analyzed the impact of independent variables of the firm turnover using logistic regressionanalysis. Sampling was carried out in this study using purposive sampling method, which is a samplingmethod based on the characteristics or certain characteristics that are considered to have anything tojointed closely with the known properties of the population. Testing of the 188 companies listed onIndonesia Stock Exchange period 2013-2017 states that the audit opinion and company?s growth haveno significant effect on audit switching. Keywords:  auditor switch, audit opinion, companies? growth, and manufacturing companies  ABSTRAK  Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pergantianKantor Akuntan Publik (KAP) pada perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia (BEI). Faktor tersebut meliputi opini audit dan pertumbuhan perusahaan. Penelitianini menggunakan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI). Selain itu, penelitian ini menganalisis dampak variabel ? variable independen terhadappergantian Kantor Akuntan Publik (KAP) sebagai variabel dependen dengan menggunakananalisis regresi logistik. Pengambilan sampel dalam penelitian ini dilakukan denganmenggunakan metode purposive sampling yang merupakan metode pengambilan sampelberdasarkan ciri-ciri atau karakteristik tertentu yang dipandang mempunyai sangkut-pautyang erat dengan sifat populasi yang sudah diketahui. Penilitian dari 188 perusahaan yangterdaftar di Bursa Efek Indonesia periode 2013-2017 menjelaskan bahwa opini audit, danpertumbuhan perusahaan tidak berpengaruh significant terhadap pergantian Kantor AkuntanPublik. Kata kunci: pergantian Kantor Akuntan Publik, opini audit, pertumbuhan perusahaan danperusahaan manufaktur
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR Andini, Sophia
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 2 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.712 KB)

Abstract

Purpose- This study aims to determine the factors that influence auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Design/methodology/approach- The population in this study were all companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample in this study was 188 companies, observations were obtained by purposive sampling method. The data analysis technique used is logistic regression analysis. Findings- The results showed that the variables of the audit opinion, public ownership, financial difficulties, and audit fees did not significantly influence the sample of companies to conduct auditor switching. Implications- The implication of the study results show that audit opinion, public ownership, financial distress, and audit fees are not determinants of audit switching so the explanation of the basis for audit dependency still needs to be reclassified through other factors. Subsequent research needs to expand the study area to other sectors and add periods of observation to obtain more comprehensive results. Keywords: Audit opinions, public ownership, financial distress, audit fees, and auditor switching.
THE BUSINESS VALUE OF GOING GREEN: ASSESSING THE IMPACT OF ENVIRONMENTAL INNOVATION AND FINANCIAL INDICATORS IN INDONESIA’S ENERGY SECTOR COMPANIES Adi, Maria Paramastri Hayuning; Hugoyantoro, Songgo Buwono; Kartikasary, Metya; Andini, Sophia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.53688

Abstract

ABSTRACTThis research aims to examine the effect of green innovation, profitability, and firm size on the firm value of Indonesian energy sector companies during the 2018–2023 period. The research is motivated by the growing importance of green innovation for encouraging environmental sustainability in energy sector companies. This research combine green innovation and financial indicators for increasing firm value. Using a sample of 66 data, the study employs panel regression analysis through Eviews software. The findings reveal that green product innovation have a significant positive impact on firm value. In contrast, green process innovation, profitability and firm size do not show a significant effect. The practical implications of this research related to the sustainability of energy sector companies are the importance of product innovation to optimize resources and minimize the negative impacts of carbon and pollution produced.Keywords: Firm Value; Green process innovation; Green product innovation; Profitability; Corporate Sustainability ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh green innovation, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2023. Penelitian ini dilakukan karena adanya pentingnya inovasi hijau terhadap keberlanjutan bisnis perusahaan sektor energi di Indonesia. Penelitian ini menggabungkan inovasi hijau dan kinerja keuangan untuk meningkatkan nilai perusahaan sektor energi di Indonesia Dengan menggunakan 66 sampel data, penelitian ini menggunakan analisis regresi data panel dengan software Eviews. Hasil penelitian ini menunjukkan bahwa green product innovation berpengaruh positif terhadap nilai perusahaan. Green process innovation, profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Implikasi praktis dari penelitian ini terkait dengan keberlanjutan  perusahaan sektor energi adalah pentingnya inovasi produk untuk optimalisasi sumber daya dan meminimalkan dampak negatif dari carbon dan polusi yang dihasilkan.Kata Kunci: Nilai Perusahaan; Inovasi Proses Hijau; Inovasi Produk Hijau; Profitabilitas; Keberlanjutan Perusahaan
Co-Authors Adi, Maria Paramastri Hayuning Hugoyantoro, Songgo Buwono Kartikasary, Metya