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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society International Journal of Social Science and Business Akuntansi : Jurnal Akuntansi Integratif JPSI (Journal of Public Sector Innovations) JAF- Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ARRUS Journal of Social Sciences and Humanities Jurnal Locus Penelitian dan Pengabdian Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Welfare: Jurnal Pengabdian Masyarakat
Mirna Amirya
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Factors Affecting The Profitability Of Consumer Goods Manufacturing Companies In The 2018-2022 Period Andra Aprillia Ayu Triana; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.471

Abstract

Profitability reflects the ability of a company to generate profits measured by the companies’ success and management effectiveness. If the company’s profitability is stable, then investors will trust the company and remain interested in continuing to invest. As such, this study quantitatively examines the effect of company size, capital structure, sales growth, and working capital turnover on profitability. The population of this study includes 50 consumer goods manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022, from which the samples of 13 companies of established criteria are selected through purposive sampling, and 65 secondary data are obtained The results exhibit that company size has no effect on profitability, capital structure has a negative and significant effect on profitability, sales growth has a positive and significant effect on profitability, and working capital turnover has a negative and insignificant effect on profitability.
Analysis The Determinants Of Going Concern Audit Opinion Listi, Risma Kumara; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.520

Abstract

The company's financial performance affects the provision of going concern audit opinion. Opinions related to business continuity given by auditors to companies are one of the bases for decision making for stakeholders. This study seeks to determine the effect of profitability, leverage, prior audited opinion, company size, and audit quality on the provision of going concern audit opinion. This study uses logistic regression analysis method. In accordance with the research criteria, the sample in this study amounted to 152 samples. The research object in this study is non-primary consumption companies, clothing and tourism sub-sectors listed on the Indonesia Stock Exchange for the period 2020-2023. This study found that profitability and prior audited opinion have a positive effect on going concern audit opinion. Meanwhile, leverage, company size, and audit quality have no significant effect on going concern audit opinion.
The Influence Of Financial Stability, Change In Director, Political Connection, Nature Of Industry, Change In Auditor, And Ceo Duality On Fraud Detection Ayunda, Ni Luh Kirana Maheswari Putri; Amirya, Mirna
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effects of fraud factors described in the fraud hexagon theory. According to this theory, there are six elements influencing fraudulent behavior: pressure, opportunity, rationalization, capability, arrogance, and collusion. Beneish M-Score was used in this study to detect fraud. From the population of insurance companies listed in the Financial Services Authority during the 2019–2023 period, 46 companies were selected as samples using purposive sampling. Using logistic regression analysis, this study finds that pressure and opportunity, which are proxied by financial stability and the nature of the industry, have positive effects on fraud detection. Meanwhile, capability proxied by change in director, collusion proxied by political connection, rationalization proxied by change in auditor, and arrogance proxied by CEO duality have no effect on fraud detection.
Co-Authors Abdul Ghofar Achmadi, Azka Rizki Adyatma Daniswara, Vincentius Ali Djamhuri Andra Aprillia Ayu Triana Areta Widya Kusumadewi Arisanti, Nadya Ayunda, Ni Luh Kirana Maheswari Putri Bisri, Ahmad Alif Hayyumil Calvina Berlianti Rahmah Clarient Catherine Frederica Damayanti, Made Tara Dendhi Agung Nugroho, Dendhi Agung Emlady, Christine Yovita Faizah, Uswatun Gugus Irianto Hayuningtyas, Talisa Ida Bagus Surya Dharma Jawo, Mohammed Jaya, Aditya Perdana Ardine Khoiru Rusydi, Mohamad Khoirul Umam Hasbiy Kristin Rosalina Listi, Risma Kumara Made Sudarma Made Sudarma Nabiilah, Amanda Salmaa Nurisma Amelia Nurshadrina, Qonita Amalia Nyoman Dewi Ayu Ratih Arya Dewanti Pratama, Muhammad Rifansyah Purwanto, Danu Putra Puspita, Ayu Fury Pusvita Susilowati Putri, Rasheila Azizah Reka Mayangsari, Sinta Sari Atmini Sari, Nabillah Ayudia Setyowati, Eka yuli Sihombing, Taruli Risa Kornelia Siregar, Alfin Trisev Sirkomba, Aiska Sulthoni, Ghulam Ihda Surya, Salwa Salsabila Tama, Pradina Mukti Unti Ludigdo Unti Ludigdo Wahyu Kartika Larasti Wiradharma, Gde Wisnu Wuri Cahya Handaru Zaki Baridwan