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All Journal Jurnal Bakti Masyarakat Indonesia Jurnal Akuntansi dan Keuangan (JAK) Jurnal Paradigma Akuntansi Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Susanto Salim
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Dampak Financial Distress, Leverage dan Manajemen Laba Terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Farencia Yovanca Kusnadi; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9758

Abstract

The disclosure of a company's going concern information, as expressed in the going concern audit opinion, is crucial for financial statement users in making well-informed decisions. This study aims to analyze the impact of financial distress, leverage, and earnings management on the going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The sampling method employed is purposive sampling, resulting in a sample of 39 companies. The data were analyzed using logistic regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that financial distress has a negative effect on the going concern audit opinion. On the other hand, leverage and earnings management do not have a significant effect on the going concern audit opinion.
The Effect of Audit Fee, Audit Tenure, Client Firm Size, and Financial Distress on Auditor Switching in Property and Real Estate Companies Annabell Rose Tania; Susanto Salim
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.593

Abstract

This study examines the influence of audit fee, audit tenure, client firm size, and financial distress on auditor switching among property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research is motivated by the importance of understanding the factors that drive companies to change auditors, which may reflect managerial decision-making related to audit quality and financial credibility. A quantitative descriptive method was employed using secondary data obtained from audited annual financial reports. The sample was determined through purposive sampling, while data analysis was conducted using SPSS version 25. The findings reveal that audit fee, audit tenure, and client firm size do not have a significant effect on auditor switching. In contrast, financial distress shows a significant positive effect, indicating that companies facing financial difficulties are more likely to switch auditors as an effort to enhance the credibility of their financial statements. These results suggest that financial pressure plays a more decisive role than auditor-related attributes in influencing auditor replacement within the property and real estate sector. Overall, the study contributes to the literature on auditing and corporate governance by providing empirical evidence from emerging markets, and it offers practical insights for stakeholders regarding the dynamics of auditor–client relationships in the context of financial distress.
Pengaruh Audit Tenure, Pergantian Manajemen dan Financial Distress Terhadap Auditor Switching pada Perusahaan Properti dan Real Estat Luh Ketut Berliani Sari Sulaksani; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7514

Abstract

This study analyzes the effect of audit tenure, management changes, and financial distress on auditor switching in property & real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research employs a descriptive quantitative method using secondary data from audited annual financial statements. Samples were selected using purposive sampling, and data analysis was conducted with SPSS version 25. The findings reveal that audit tenure and management changes do not significantly affect auditor switching. In contrast, financial distress has a significant impact, indicating that financially distressed companies are more likely to change auditors to enhance financial report credibility.
Pengaruh Audit Tenure, Pergantian Manajemen dan Financial Distress Terhadap Auditor Switching pada Perusahaan Properti dan Real Estat Luh Ketut Berliani Sari Sulaksani; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7514

Abstract

This study analyzes the effect of audit tenure, management changes, and financial distress on auditor switching in property & real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research employs a descriptive quantitative method using secondary data from audited annual financial statements. Samples were selected using purposive sampling, and data analysis was conducted with SPSS version 25. The findings reveal that audit tenure and management changes do not significantly affect auditor switching. In contrast, financial distress has a significant impact, indicating that financially distressed companies are more likely to change auditors to enhance financial report credibility.
Dampak Financial Distress, Leverage dan Manajemen Laba Terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Farencia Yovanca Kusnadi; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9758

Abstract

The disclosure of a company's going concern information, as expressed in the going concern audit opinion, is crucial for financial statement users in making well-informed decisions. This study aims to analyze the impact of financial distress, leverage, and earnings management on the going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The sampling method employed is purposive sampling, resulting in a sample of 39 companies. The data were analyzed using logistic regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that financial distress has a negative effect on the going concern audit opinion. On the other hand, leverage and earnings management do not have a significant effect on the going concern audit opinion.
PENGARUH FAKTOR KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PERBANKAN Davin Maverik; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36134

Abstract

This study aims to determine the effect of financial factors on bond ratings of banking companies listed on the Indonesia Stock Exchange in 2018-2021. A total of 64 samples of banking sector company data during 2018-2021 were taken using a purposive sampling technique. The tool used for data calculation in this study is EViews 12. The results of the independent variable research obtained in this study reveal that leverage has a significant negative effect, liquidity and profitability have a not significant positive effect on bond ratings.
FAKTOR YANG MEMPENGARUHI KEBANGKRUTAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BEI DENGAN MODEL ALTMAN Z SCORE Michelle Corina Angela; Susanto Salim; Syanti Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/z91e7631

Abstract

The goal of this research is to examine empirically the influence of the variables in the Altman Z-Score, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax (EBIT) to Total Assets, and Market Value Equity to Total Liabilities on Financial Distress in conventional banking listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Samples used in this study were 96 samples selected using the purposive sampling method. Data is processed with Eviews 12. The results of this study indicate that Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, and Market Value Equity to Total Liabilities have a significant positive effect on financial distress.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR PROPERTIES & REAL ESTATE TAHUN 2019-2022 Riki Yanto; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/p6cznc98

Abstract

This research aims to examine the effect of profitability, leverage, liquidity, and firm size as independen variables on firm value as dependen variable in the properties & real estate sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The research using purposive sampling method and collected 120 samples from 30 companies which meet the requirement. This research uses multiple regresion analysis with SPSS Program Version 21 and Microsoft Excel 2016 to find empirical evidence of influence simultaneously or partially. The result of simultaneous test shows that the variable profitability, leverage, liquidity, and firm size simultaneously have a significant effect on firm value. Based on the results of the partial test, it show that the profitability and leverage partially have a positive and significant effect on firm value. The result of partial test for the variable liquidity show that liquidity has a positive and insignificant effect on firm value. The result of the partial test for the variabel firm size show that firm size has a negative and insignificant effect on firm value.
INDEPENDENSI AUDITOR DAN TANTANGAN ETIKA DALAM ERA DIGITALISASI AUDIT Chelsea Abigail Rosaria Da Costa; Susanto Salim
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6050

Abstract

Penelitian ini bertujuan untuk menganalisis dampak digitalisasi terhadap independensi auditor dan tantangan etika yang muncul dalam profesi audit serta memberikan rekomendasi untuk menjaga independensi dan etika auditor di era digital. Metodologi penelitian menggunakan metode kualitatif melalui pendekatan literature review, penelitian ini mengkaji berbagai literatur yang relevan mengenai pengaruh penggunaan teknologi digital seperti kecerdasan buatan (AI), blockchain, dan aplikasi audit berbasis digital terhadap kualitas audit. Hasil analisis menunjukkan bahwa meskipun teknologi digital dapat meningkatkan efisiensi, akurasi, dan transparansi dalam proses audit, ketergantungan pada alat digitalisasi berisiko mengurangi independensi auditor dan mempengaruhi objektivitas dalam pengambilan keputusan. Tantangan etika juga muncul, terutama terkait dengan privasi data klien, di mana auditor dihadapkan pada kewajiban menjaga kerahasiaan informasi yang sangat sensitif. Untuk itu, penelitian ini memberikan saran bagi auditor untuk terus meningkatkan kompetensi teknis, menggunakan teknologi hanya sekedar sebagai alat bantu, serta memperkuat perlindungan data dan pengawasan internal dalam proses audit. Penelitian ini juga mengidentifikasi keterbatasan dalam studi literatur yang ada, dan menyarankan penelitian lebih lanjut dengan menggunakan survei yang lebih luas untuk memperluas pemahaman mengenai pengaruh digitalisasi terhadap profesi audit.
Peran Integratif Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Kerugian Keuangan Negara pada Kasus Korupsi Adryan Rafiandi; Susanto Salim
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 6 No 1 (2026): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v6i1.2143

Abstract

Korupsi masih menjadi permasalahan strategis yang menyebabkan kerugian keuangan negara dan menghambat pembangunan nasional. Kompleksitas kasus korupsi memerlukan pendekatan yang mampu mengidentifikasi, menghitung, dan mengungkapkan kerugian keuangan negara secara akurat dan akuntabel. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi forensik dan audit investigatif terhadap pengungkapan kerugian keuangan negara pada kasus tindak pidana korupsi yang telah memperoleh putusan berkekuatan hukum tetap (inkracht) di Komisi Pemberantasan Korupsi (KPK) Republik Indonesia. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 55 responden yang terdiri atas Fungsional Tindak Pidana Korupsi, Auditor Forensik, Penyelidik Tindak Pidana Korupsi, Penyidik Tindak Pidana Korupsi, dan Jaksa Penuntut Umum. Data dianalisis menggunakan regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa akuntansi forensik dan audit investigatif tidak berpengaruh signifikan secara parsial terhadap pengungkapan kerugian keuangan negara. Namun, secara simultan kedua variabel berpengaruh signifikan terhadap pengungkapan kerugian keuangan negara. Temuan ini menunjukkan bahwa efektivitas pengungkapan kerugian keuangan negara lebih ditentukan oleh integrasi antara akuntansi forensik dan audit investigatif dibandingkan penerapan masing-masing pendekatan secara terpisah. Oleh karena itu, penguatan sinergi antara akuntansi forensik dan audit investigatif menjadi penting dalam mendukung penanganan perkara korupsi serta meningkatkan kualitas pengungkapan kerugian keuangan negara.
Co-Authors Adryan Rafiandi Angie Nathania Annabell Rose Tania aurelia clara Berlianty Chelsea Abigail Rosaria Da Costa Davin Maverik Farencia Yovanca Kusnadi Jessica Halim Luh Ketut Berliani Sari Sulaksani Marisa Kesia Isabella Michelle Corina Angela Natanael Marcellino Rayhan Fachrizal Riki Yanto Rudolf Lumbantobing Sari Indah Oktanti Sembiring Shella Angelia Stephanie Angeline Syanti Dewi Vina Heresta