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All Journal Jurnal Ilmiah Mahasiswa FEB ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Nasikin Nasikin
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Religion Education Social Sciences

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PENGARUH KONDISI KEUANGAN DAN INSOLVENSI PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Tiffany Roselina Widyaningsih; Nasikin Nasikin
Jurnal Ilmiah Mahasiswa FEB Vol 9, No 2: Semester Genap 2020/2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian ini untuk menguji pengaruh kondisi keuangan dan insolvensi perusahaan terhadap pemberian opini audit going concern dengan studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Adanya agency conflict dalam pengelolaan keuangan menyebabkan perusahaan membutuhkan auditor independen untuk memberikan opini atas kelangsungan hidupnya. Saat perusahaan dalam kondisi keuangan distress dan tidak mampu membayar utang terhadap kreditur, maka auditor berhak memberikan opini audit going concern atas keraguan kelangsungan hidup perusahaan. Kondisi keuangan dilihat dari Financial Distress, sedangkan insolvensi perusahaan dilihat dari Current Ratio, Debt to Assets Ratio, dan Debt to Equity Ratio. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dengan teknik pengumpulan data pada situs resmi BEI dan situs resmi perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Sampel ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 12 perusahaan atau 36 data. Data dalam penelitian ini dianalisis menggunakan regresi logistik dengan bantuan aplikasi SPSS 24. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif terhadap pemberian opini audit going concern. Hasil penelitian ini gagal membuktikan debt to assets ratio dan debt to equity ratio berpengaruh positif terhadap pemberian opini audit going concern. Hipotesis current ratio berpengaruh negatif terhadap pemberian opini audit going concern, namun hasil penelitian current ratio menunjukkan arah positif tidak berpengaruh terhadap pemberian opini audit going concern.Kata kunci: Financial Distress, Current Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Opini Audit Going Concern
Peranan Kepala Madrasah dalam Penguatan Pendidikan Karakter (Tinjauan Literatur) Ita Suryani; Jasminto Jasminto; Iwan Bakhtiar; Suwarno Suwarno; Nasikin Nasikin; Muslimin Muslimin
ARZUSIN Vol 2 No 6 (2022): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v2i6.723

Abstract

This study aims to describe the role of the madrasa head in strengthening character education. The method used in this research is descriptive qualitative with a literature study approach. Sources of research data come from various previous research literature that examines the role of school principals or teachers in strengthening character education in educational institutions. The research data is in the form of sentence excerpts collected through the reading-note technique. The results of the study show that the madrasa head as one of the highest leaders in a madrasa has a central role in strengthening the character education system. The principal in an educational institution he leads has the role of manager, leader, educator, and innovator. The role as a manager means that the principal acts as a policy maker who is able to accommodate all student needs related to character education. The principal as a leader means being able to provide instructions and supervision, make decisions, and have the ability to communicate. As an educator, it means that the principal is required to be able to provide education to all elements he leads regarding strengthening character education. The role of the principal as an innovator means that the principal and the team are required to provide new, enlightening ideas related to the pattern of character education that is implemented in the educational institution they lead.
Co-Authors Ita Suryani Iwan Bakhtiar Jasminto Muslimin Muslimin Suwarno Suwarno Tiffany Roselina Widyaningsih