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Anggriyani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Audit Tenure, Financial Distress dan Opini Going Concern Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Naibaho, Mega Amelia Lamtiar; Anggriyani; Hidayat, Taufik
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 1 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i1.685

Abstract

This study aims to prove the effect of audit tenure, financial distress and going-concern opinion variables on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of causal research, which uses population data from 182 manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling method used was a purposive sampling method and obtained data that passed the test as many as 53 sample companies and 159 observations. The data used are secondary data in the form of annual reports and audited financial statements of each sample company published on the website www.idx.co.id. The data analysis technique used is descriptive statistics and logistic regression analysis with SPSS 25 software. The conclusion of this study is that audit tenure has a negative and significant effect on auditor switching, financial distress has a negative and insignificant effect on auditor switching, and going concern opinion has a positive and significant effect on auditor switching
PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN MANAJEMEN CSR TERHADAP PROFITABILITAS DI INDEKS SAHAM SYARIAH INDONESIA Marina, Nisha; Muhammd Ridha Habibi; Abdul Fatah Hassanudin; Nurjaman; Anggriyani
Jurnal Investasi Vol. 8 No. 4 (2022): Jurnal Investasi Vol 8 No 4 Tahun 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i4.228

Abstract

The purpose of this study is to analyze whether good corporate governance and corporate social responsibility can affect the level of company profitability. Which is where GCG is proxied by managerial ownership, institutional ownership, and the independence of the Board of Commissioners. CSR is proxied using the Global Reporting Initiative (GRI) G-4 indicator with 91 assessment indicators, which consist of 9 points of economic performance assessment, 34 points of environmental performance assessment, 16 points of assessment of labor practices and work comfort, 12 points of human rights assessment. people, 11 points for community assessment, and 9 points for product performance assessment. This study uses data on the financial statements of companies in the consumer goods industry listed on the Indonesia Stock Exchange Sharia Stock Index (ISSI) for the period 2017-2020. The population in this study includes all companies in the consumer goods industry listed on the Indonesia Stock Exchange as many as 41 companies. The data collection method used in this research is purposive sampling. The sample in this study were 14 companies with an observation period of 4 years so that a total of 56 companies were observed. The conclusion of this study shows that good corporate governance does not partially affect the company's profitability. Corporate social responsibility partially affects the company's profitability. And good corporate governance and corporate social responsibility simultaneously affect the company's profitability.
Co-Authors Abdul Fatah Hassanudin Ady Ferdian Noor Hadi Wijaya Hatmah, Nurul Herman Iin Nurbudiyani Jamilatun, Putri Marina, Nisha Muhammd Ridha Habibi Naibaho, Mega Amelia Lamtiar Nurjaman Syahrudin, Muhamad Taufik Hidayat Wahyu Safitri