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All Journal Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen dan Bisnis Jayakarta
Erie Hotman H Tobing
Sekolah Tinggi Ilmu Ekonomi Jayakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FINTECH ERA AND GOVERNMENT REGULATION Erie Hotman H Tobing; Adrian Adrian
Jurnal Manajemen dan Bisnis Jayakarta Vol 1 No 2 (2020): Vol. 01 No. 02 Januari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v1i2.25

Abstract

The growth of Fintech Lending according to OJK data as of November 2019 accumulated loans amounting to Rp 74.54 trillion, an increase of 228.88% ytd, with 164 registered / licensed operators. Fintech lending illegal that has been acted upon by the Investment Alert Task Force from 2018 to November 2019 as many as 1,898 entities. The latest findings at the end of November 2019 were 125 illegal fintech lending that were not registered in the OJK had been reduced from Google Play. Data from the Indonesian Joint Funding Fintech Association (AFPI) with 164 organizers as of mid-December 2019 noted that there were 25 AFPI members who obtained business licenses from the FSA, while 139 other AFPI members were registered with the FSA through the licensing process. Ease of access and approval process that is instant compared to approval compared to the banks caused an increase in borrower growth. But behind that, of course there are also many irregularities that occur in illegal organizers. The effects of fintech's growth have an impact on the growth of conventional banking applications, which are reaching the digital age as well
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN SALES GROWTH TERHADAP OPINI AUDIT GOING CONCERN) Bagus Joharudin; Eric Alfretdo Sinaga; Rina Dameri Napitupulu; Erie Hotman H Tobing
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 4 No 2 (2023): Vol. 04 No. 02 Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v4i2.165

Abstract

Penelitian yang dilakukan peneliti bertujuan untuk menguji dan menganalisis pengaruh current ratio, debt to equityratio, return on asset dan sales growth terhadap opini audit going concern pada perusahaan sektor manufaktur yangterdaftar di Bursa Efek Indonesia periode 2018-2021. Teknik pengambilan sampel yang digunakan adalah teknikpurposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh sejumlah 392 sampel penelitian. Jenis datayang digunakan adalah data sekunder yang diambil dengan metode dokumentasi yaitu dengan melihat danmengumpulkan data laporan keuangan yang berkaitan dengan current ratio, debt to equity ratio, return on asset dansales growth. Teknis analisis yang digunakan dalam penulisan ini adalah metode deskriptif dan analisis regresi logistikyang diolah dengan menggunakan software aplikasi SPPS versi 25.Hasil penelitian ini secara parsial menunjukkan current ratio tidak berpengaruh negatif dan signifikan terhadapopini audit going concern dengan hasil nilai signifikasi 0,104 > 0,05. Secara parsial debt to equity ratio tidakberpengaruh positif dan signifikan terhadap opini audit going concern dengan hasil nilai signifikasi sebesar 0,114 >0,05. Secara parsial return on assets berpengaruh negatif signifikan terhadap opini audit going concern dengan hasilnilai signifikasi 0,000 < 0,05. Secara parsial sales growth tidak berpengaruh negatif terhadap opini audit going concerndengan hasil nilai signifikasi sebesar 0,125 > 0,05. Namun, secara simultan current ratio, debt to equity ratio, returnon assets dan sales growth berpengaruh secara simultan terhadap opini audit going concern dengan nilai signifikasi0,000 < 0,05.
Co-Authors Adrian, Adrian Bagus Joharudin Eric Alfretdo Sinaga Rina Dameri Napitupulu