Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Akuntansi (JEA)
Ilham Yahya
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Modified Audit Opinion terhadap Financial Constraint Ilham Yahya; Nurzi Sebrina
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.172

Abstract

This study aims to investigate and find empirical evidence whether companies that get modified audit opinions tend to be easy or difficult to get funding from outside the company and prove the effect of modified audit opinions on financial constraints. This study uses a panel data model with random effects and is a quantitative study with a hypothesis. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The method used in determining the sample is purposive sampling method. Based on these criteria, as many as 50 companies were selected as samples with a total of observations over four years of 200 firm-years. The independent variable in this study is financial constraint, while the dependent variable is modified audit opinions. The control variables in this study are Size, Leverage, and Growth. The results of the study indicate that Modified audit opinion does not significantly influence financial constraints, meaning Modified audit opinion obtained by the company is not proven to affect the ability of the company to obtain loans. This means that audit opinion does not affect the decision of creditors to provide loans. However, of all types of Modified audit opinions, only an unqualified opinion with an explanatory paragraph about the inconsistency of accounting principles and going concern that negatively affects the decision of creditors in lending.
Co-Authors Nurzi Sebrina