Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Fundamental Management Journal Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) fundamental management journal
Angelia
Unknown Affiliation
Decision Sciences, Operations Research & Management Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange) Angelia; Sidharta , Juaniva; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 5 No. 2 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.2 Oktober 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i2.2231

Abstract

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange) Angelia; Sidharta , Juaniva; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 5 No. 2 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.2 Oktober 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i2.2231

Abstract

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
Penerapan Uang Pesangon bagi Pekerja Tetap atas Pemutusan Hubungan Kerja secara Sepihak Angelia; Lie, Gunardi
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 2 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i2.3189

Abstract

Pemberian pesangon merupakan hak pekerja tetap yang diatur oleh hukum ketenagakerjaan dan bertujuan untuk memberikan perlindungan finansial setelah Pemutusan Hubungan Kerja (PHK). Penelitian ini menelaah bagaimana pelaksanaan pembayaran pesangon dilakukan, terutama ketika PHK terjadi tanpa kesepakatan dari pihak pekerja, serta peran peraturan perundang-undangan dalam menjamin hak-hak pekerja yang terkena PHK secara sepihak dan mengeksplorasi upaya hukum yang dapat ditempuh oleh pekerja ketika hak pesangon tidak diberikan sesuai peraturan ketenagakerjaan, yakni melalui langkah-langkah yang dapat dilakukan pekerja, seperti penyelesaian melalui mediasi di Dinas Ketenagakerjaan ataupun jalur pengadilan. Metode pendekatan yang digunakan bersifat yuridis normatif, yakni menggunakan data sekunder atau kepustakaan yang terdiri dari bahan hukum primer, sekunder, dan bahan non-hukum. Penelitian ini menunjukkan bahwa dibutuhkannya pengawasan ketat dan sosialisasi aturan terkait oleh pihak pemerintah agar hak-hak pekerja tetap terlindungi sesuai amanat Undang-Undang Ketenagakerjaan.
Co-Authors Lie, Gunardi Lumbantoruan , Rutman Sidharta , Juaniva