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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ILMIAH MANAJEMEN & BISNIS MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Ekuivalensi Jurnal Riset Bisnis dan Manajemen International Journal of Business Economics (IJBE) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Al-Sharf: Jurnal Ekonomi Islam Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Al-Hanif: Jurnal Pendidikan Anak dan Parenting Journal of International Conference Proceedings
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
Determinants of Going Concern Audit Opinion on Manufacturing Companies Listed on the Indonesia Stock Exchange Maya Sari; Aulia Febriana Sukma Batin
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1694

Abstract

The going concern audit opinion shows the auditor's doubts about the business continuity of the company. This study aims to analyze the effect of financial condition, company size, company growth, auditor client tenure and previous year's audit opinion on the acceptance of going concern audit opinion. This research is a type of associative quantitative research. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange as many as 162 companies and using purposive sampling technique in determining a sample of 108 manufacturing companies. The data collection technique used is the documentation technique and the data analysis technique used by SPSS windows version 23 software. The results show that simultaneously, the variables of financial condition, company size, company growth, auditor client tenure and previous year's audit opinion affect the acceptance of audit opinions. going concern. However, partially the company growth variable and auditor client tenure have no effect on the going concern audit opinion acceptance, while the financial condition variable, company size and the previous year's audit opinion affect the going concern audit opinion acceptance.Keywords: Financial Condition, Company Size, Company Growth, Auditor Client Tenure, Previous Year's Audit Opinion, Going Concern Audit Opinion.
The Effect of Good Corporate Governance on Corporate Social Responsibility in Real Estate Companies Listed on the Indonesia Stock Exchange Maya Sari; Try Utami Kesuma Wardani
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1256

Abstract

The goal of this research was to see how the composition of a good corporate governance board affects the independent board of commissioners, managerial ownership, institutional ownership, and partially audit committee's disclosure of corporate social responsibility, as well as how good corporate governance affects disclosure of corporate social responsibility in real estate companies. Listed on the Indonesian Stock Exchange. The population used in this study were all Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019 and samples from research on Real Estate companies were 9 companies with 5 years of observation. The documentation method was utilized to collect data for this study. In this study, descriptive statistics, multiple linear regression analysis, partial test, and determinant test were employed as analysis methods. The findings reveal that while independent commissioners, managerial ownership, and the audit committee have no impact on corporate social responsibility, institutional ownership does. and independent commissioners, management ownership, institutional ownership, and the audit committee all have a substantial impact on corporate governance. Real Estate Companies Listed on the Indonesian Stock Exchange Have a Social Responsibility.
Co-Authors Ade Gunawan Adi Munasib Anggita Dwi Kesuma Arum Aztisya Aulia Febriana Sukma Batin Dahrani . Dang Panagaman Tamba Edisah Putra Nainggolan Eka Nurmala Sari Erni Murniati Fahmi, Muhammad Fatayatul Insania Fitri Yani Hazmanan Khair Indri Lestari Irfan Irfan Irfan Irfan, Irfan Jasman Saripuddin Jil Carissa Pangumbanan Hasibuan Jufrizen Leni Deli M. Adrian Patria Erza Nasution Molana Malik Pandia Muhammad Firza Alpi, Muhammad Firza Muhammad Irfan Nasution Mukmin Pohan Novien Rialdy NURUL HARIYANTI Nurul Hikmah Radiman Radiman Rahmayati Rahmayati Raihanah Daulay Rival Andiga Juanda Salman Farisi Saragih, Fitriani Seprida Hanum Seprida Hanum Harahap, Seprida Hanum Suci Agustina NS Suliani Suliani Syafrida Hani Try Utami Kesuma Wardani Umar Ma’ruf Manik Widya Astuti Widya Astuty YUDI SISWADI Zaki Baginda Muhammad Amin