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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi Journal of Education and Instruction (JOEAI) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Bisnis Dan Kajian Strategi Manajemen Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Accounting Review Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi
Harlyn L. Siagian
Universitas Advent Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Other

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Journal : Jurnal Ekonomis

 1 
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Sisobadodo Zendrato; Harlyn Siagian
Jurnal Ekonomis Vol 13 No 4a (2020): EKONOMIS : Desember 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.586 KB) | DOI: 10.58303/jeko.v13i4a.2415

Abstract

Penelitian ini bertujuan untuk menilai dan menguji pengaruh profitabilitas dan likuiditas terhadap opini audit going concern. Pengujian ini memakai sampel perusahaan di sector makanan dan minuman yang terteta pada Bursa Efek Indonesia (BEI) dan menerima opini audit going concern pada periode 2014-2018. Penulis menggunakan purposive sampling dan jumlah sampel pada penelitian ini adalah sebanyak 30 sampel dari 6 perusahaan. Pengujian hipotesis pada penelitian ini memakai uji regresi linear berganda dan regresi logistic. Berdasarkan hasil penelitian yang telah dilaksanakan maka didapati: Hasil uji t menunjukkan bahwa profitabilitas dan likuiditas berpengaruh positif terhadap going concern tetapi t hitung dari profitabilitas lebih besar yaitu 2,967 dibanding likuiditas sebesar -2,172. Dari hasil uji F menunjukkan pengaruh secara simultan profitabilitas (ROA) dan likuiditas (Cash Ratio) terhadap pernyataan audit mengenai kelangsungan usaha dengan nilai Adjusted R Square sebesar 0,235 atau 23,5%. Sedangakan dari hasil uji regresi logistic terdapat Return on Asset tidak memiliki pengaruh terhadap penerimaan opini audit going concern dengan nilai 2,154 dengan tingkat signifikansi 0,058. Dan Cash Ratio berpengaruh negatif terhadap penerimaan opini audit going concern yang memiliki nilai -10,140 dengan tingkat signifikansi 0,470.
PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT DELAY PADA IDX 30 TAHUN 2019 Debora Apriliyani Bakara; Harlyn Siagian
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.07 KB) | DOI: 10.58303/jeko.v14i3a.2658

Abstract

This study was conducted to determine the effect of corporate governance on audit delay on the IDX in 2019. This type of research is quantitative using secondary data from the financial statements and annual reports of companies listed on the IDX in 2019. The research sample was obtained from 30 companies. listed on the IDX in 2019, with 30 research samples found. The variables of this study consist of independent variables, namely the Independent Board of Commissioners (X1) with data on the number of independent commissioners, and the Audit Committee (X2) with data on the number of audit committee members and the dependent variable Audit Delay (Y) with data on the number of days of delay in the publication of audit reports. This study uses descriptive statistical analysis, classical assumption test, and multiple linear regression. The results of this study prove that (1) the independent board of commissioners has a negative effect on audit delay (2) the audit committee has no significant effect on audit delay (3) the independent board of commissioners and audit committee have a significant influence simultaneously on audit delay.
PENGARUH UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 Nilam Sari Simbolon; Harlyn Siagian
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.931 KB) | DOI: 10.58303/jeko.v14i3c.2673

Abstract

The purpose of this study is to examine how much significant the influence between the size of company and the size of public accounting firm to audit delay partially or simultaneously. Approach this study uses quantitative methods. Determination of the sample by applying purposive sampling method, so that the obtained 54 samples sourced from the 18 food and beverage companies listed in Indonesia Stock Exchange since 2017-2019. Independent variables in this research is the size of the company and the size of public accounting firm, while the dependent variable is the audit delay. The technique of data analysis with the classical assumption test, descriptive statistics, and multiple linear regression. Through the entire test analysis of the obtained results that: (1) the size of company does not have a significant effect partially on audit delay, evidenced by the significance value of the T test at 0,565. (2) the size of public accounting firm has a negative effect on audit delay, evidenced by the significance value of the T test at -2,717 (3) the size of company and the size of public accounting firm have a significant effect simultaneously on the audit delay, which is evidenced by the significance value at 0,01.
Co-Authors Adelia Claryssa Adriella Resmita Sunny Pardosi Alden Rajagukguk Alden Rajagukguk Aldo Arsito Alfiano Marcellino Sibuea Allan B Pasaribu Arina Adelany Artauli Angel Situmeang Arthur Jehezkiel B Rachmat, Yosua C Rantung, Melinda Chatherine Marpaung Crismon Tiodom Sitohang Daniel Dara Suzana Debora Apriliyani Bakara Dirjon Sitohang Dirjon Sitohang Doli Silaban Dolly Parlindungan Pardosi Elny Sinaga Fitri Natalia Lumban Gaol Fitry, Remember Francis Hutabarat Gevin raymond sihombing Happy Bernada Simatupang Hariati Karo Harman Malau Herold Moody Manalu Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga P.E Sudjiman Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Priadi Sianturi Pryanti Silaban Pungu Simaremare P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Rumiris Rumiris Russel Hizkia Sagala, Clarissa Grace S. Sagala, Yos Hengky Olbioctavian Samuel Steve Sarah Marchia Tabita Siagian, Vienzo Siburian, Teddy Megido Silitonga, Jerni Febrina Simbolon, Surya Hasan Sisobadodo Zendrato Situmeang, Artauli Angel Steavyane Deasy Simalango Stephanie Bethania Pearly Simbolon Tambunan, Tanjung Tanjung Tambunan Teddy M. Siburian Teddy Megido Siburian Tetty H Sitorus Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata