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All Journal Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Law, Poliitic and Humanities International Journal of Advanced Multidisciplinary Jurnal Manajemen dan Pemasaran Digital Jurnal Humaniora, Ekonomi Syariah dan Muamalah Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary Siber Journal of Transportation and Logistics Siber International Journal of Digital Business Siber International Journal of Education Technology Lire Journal (Journal of Linguistics and Literature) Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT) Jurnal Pengabdian Masyarakat dan Penelitian Terapan Dinasti Health and Pharmacy Science
Maharani, Amalina
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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Journal : Dinasti Accounting Review

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The Influence of Audit Quality, Company Financial Condition, Previous Year's Audit Opinion, Company Growth on Acceptance of Going Concern Audit Opinion in Companies Listed on the IDX Maharani, Amalina; Yandi, Andri
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.250

Abstract

The responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also on assessing the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding an investment decision. The research's goals were to examine the effect of the audit opinion received in the quality of the audit, financial condition of the company, previous years against the acceptance and the company's growth of a going concern opinion. The samples of this research were the companies that suffered losses three years in a row and were listed on the Indonesian Stock Exchange (ISE) from 2011 to 2013. The hypotheses were tested using a logistic regression method. The results of this research showed that the quality of audits and previous audit opinions had a significant effect, but the financial variables and growth companies weren't significantly influenced by going concern opinions.
Optimizing Corporate Financial Performance through Good Corporate Governance and Leverage: A Literature Review Maharani, Amalina; Putri, Yumna Syaza Kani; Khairany, Dea Giska
Dinasti Accounting Review Vol. 2 No. 2 (2025): Dinasti Accounting Review (October - Desember 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i2.1819

Abstract

This article aims to analyze the role of Good Corporate Governance (GCG) and leverage in enhancing corporate financial performance through a literature review approach. GCG, measured through ownership structure, board of directors, audit committee, and transparency, along with leverage policy, serves as a key factor in optimizing financial performance. This article reviews relevant literature linking these two variables to improvements in corporate financial performance and offers theoretical and practical implications that can serve as a foundation for further research. The literature review findings indicate that the implementation of effective GCG principles can enhance accountability, reduce information asymmetry, and promote better decision-making, thereby positively impacting profitability and firm value. Meanwhile, leverage has a complex influence; moderate debt use can increase return on investment through tax shields, but excessive leverage raises financial risk. The interaction between GCG and leverage also moderates their relationship with financial performance, where good governance can mitigate risks associated with leverage. The implications of this study highlight the importance of balancing GCG practices and leverage policies to achieve optimal financial performance. These findings are expected to serve as a reference for academics, practitioners, and regulators in making strategic decisions.
Co-Authors Bimas Saputra, Ebit Emy Sudarwati Farhan Saputra Gupron, Gupron Kamsariaty, Kamsariaty Khairany, Dea Giska M. Ridho Mahaputra Mahaputra, M. Rizky Muhammad Ridwan Primadi Candra Susanto Putri, Yumna Syaza Kani Saputra, Farhan Sri Silvia SUGENG SUROSO, SUGENG suryawan, ryan firdiansyah Syaza Kani Putri, Yumna Yandi, Andri