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All Journal AKUNTANSI DEWANTARA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Equity: Jurnal Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pasca Dharma Pengabdian Masyarakat Jurnal Ekonomi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Akuntansi Jurnal Pengabdian Siliwangi
Tiara Pradani
Universitas Siliwangi
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Journal : Jurnal Akuntansi

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Analysis of Local Revenue, Revenue Sharing, and General Allocation Funds on Capital Expenditure in North Sumatra Tirtana, Dodi; Pradani, Tiara; Aulia, Nadia; Aryanti, Silvia Dwi; Sihite, Indah Elyza
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3214

Abstract

This study aims to analyze how factors are affect on capital expenditures in the Regency / City of North Sumatra. Local own-source revenue, revenue-sharing funds, and general allocation funds are to be independent variables while capital expenditure is the dependent variable. This study uses panel data obtained from the Indonesian Ministry of Finance in 2022-2023. The analysis method in this study uses panel data regression with the Fixed Effect Model (FEM) approach. The results showed that simultaneously the variables of local revenue, revenue-sharing funds, and general allocation funds had a significant influence on capital expenditure. Based on partial testing, only the revenue-sharing variable has significant negative effect on capital expenditure. These results imply that more effective strategies in the use of revenue-sharing funds need to be developed, such as increasing transparency and adjusting fund allocation policies in supporting capital expenditures. The results of this study can assist governments in planning budgets more effectively, identifying the most influential financial resources, and adjusting spending strategies to maximize the efficient use of funds. Translated with www.DeepL.com/Translator (free version) Keywords: Local own-soruce Revenue, Revenue-Sharing Fund, General Allocation Fund, Capital Expenditure
Analysis of Financial Performance in Determining Going Concern Audit Opinions Nur Jannah Abdi Aziz; Pradani, Tiara; Putri, Pretisila Kartika
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3470

Abstract

The stability of a company’s financial health is a critical factor in determining its ability to continue operations. This study examines the role of financial performance in influencing auditors' decisions when issuing going concern audit opinions. The research employs a quantitative approach with a sample of 51 companies in the plantation sub-sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using logistic regression, this study evaluates the impact of solvency and profitability ratios on auditors’ judgments. The findings indicate that these financial performance indicators, when analyzed independently, do not significantly influence going concern opinions. However, when assessed collectively, financial performance plays a significant role in shaping auditors' assessments. The implications of this study highlight the necessity for auditors to consider broader financial distress indicators, prior going concern opinions, and other firm characteristics when evaluating business continuity. Keywords: audit opinion, financial performance
Co-Authors Ade Komaludin Anggraini, Winda Ayu Aryanti, Silvia Dwi Bambang Subiyanto Bambang Subiyanto, Bambang Dedi Kusmayadi Deny Hidayat Dermawan, Wildan Dwi Dinda Tri Novianty Divian Dodi Tirtana Hamzah, Risna Amalia Irman Firmansyah Jajang Badruzaman Juniar Alisa Jurni Hayati Kumba Digdowiseiso, Kumba Nada Virgita Nadia Aulia, Nadia Nanda, Ulfa Luthfia Nur Asiyah Nur Jannah Abdi Aziz Pretisila Kartika Putri Putra, Aquinaldo Sistanto Putri, Pretisila Kartika Rahayu Lestari Rosidah, Euis Sihite, Indah Elyza Tedi Rustendi Ulfa Luthfia Nanda Vera Diyanty Wahid, Nisa Noor Winda Ayu Anggraini