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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Wynne, Wynne
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Analysis of Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors Listed on the Indonesia Stock Exchange in 2017-2019 Salim, Karyn; Wynne, Wynne; Simorangkir, Enda Noviyanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2693

Abstract

The purpose of this study was to determine and analyze auditor quality, liquidity, profitability, and solvency on going concern audit opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is descriptive and quantitative. The data in this study are secondary data. The population in this study is the Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesian Stock Exchange in 2017-2019, which are 77 companies. Samples that meet the criteria are 41 companies or 123 research data by using purposive sampling in sampling. The data were analyzed using descriptive statistical analysis and logistic regression. The results of the research on descriptive statistics prove that the research that has been examined from companies that have been sorted obtain going concern as many as 38 samples of companies while non going concern as many as 85 samples of companies. The results of the research on logistic regression state that auditor quality, profitability, and solvency have a positive effect on going concern audit opinions with a significant level of 0.05, while liquidity does not has a positive effect on going concern audit opinions with a significant level of 0.05.
Manajemen Laba dan Keterbacaan Laporan Tahunan di Indonesia Tandrawan, Patricia Phoebe; Wynne, Wynne; Rinaningsih, Rinaningsih; Yuliati, Retno
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15332

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan manajemen laba akrual dan Gunning Fog Index sebagai proksinya. Sampel penelitian menggunakan perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020 sebanyak 319 perusahaan dengan jumlah observasi sebanyak 1.595. Hasil penelitian menunjukkan bahwa manajemen laba dengan Modified Jones Model dan Kothari Model tidak memiliki hubungan signifikan terhadap keterbacaan laporan tahunan. Suatu laporan tahunan mudah atau sulit dipahami tidak dipengaruhi oleh manajemen laba yang dilakukan oleh perusahan. Dalam penelitian ini bagi manajemen diharapkan dapat memberikan pengetahuan untuk perusahaan mengenai tingkat keterbacaan laporan tahunan perusahaan, sedangkan untuk peneliti selanjutnya menunjukkan bahwa tingkat manajemen laba yang semakin tinggi tidak mempengaruhi tingkat keterbacaan laporan tahunan yang sulit dipahami.
Co-Authors Enda Noviyanti Simorangkir Retno Yuliati Rinaningsih Rinaningsih Salim, Karyn Tandrawan, Patricia Phoebe