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All Journal agriTECH The Indonesian Journal of Accounting Research Riset Ilmu Manajemen Bisnis dan Akuntansi IIJSE
Suharmadi Suharmadi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Bahan Pengemas dan Lama Simpan Terhadap Mutu Tepung Tapioka Suismono Suismono; Suharmadi Suharmadi; Agus Setyono
agriTECH Vol 9, No 3 (1989)
Publisher : Faculty of Agricultural Technology, Universitas Gadjah Mada, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1730.615 KB) | DOI: 10.22146/agritech.19046

Abstract

Five bags of different packaging materials were used to pack tapioca starch. The packages were then stored for six months. Proximate composition and physical characteristics of the starch were analysed monthly. It was found that packing in either polyethylene bag or polyethylene bag covered with polypropylene bag gave better quality starch than packing in either gunny or polypropylene bags.
Pengaruh Informasi Penghasilan Perusahaan terhadap Harga Saham di Bursa Efek Jakarta Wiwik Utami; Suharmadi Suharmadi
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.16

Abstract

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The Effect of Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Reports (Empirical Study on Mining Companies in the Oil, Gas & Coal Sub-Sector Listed on the Indonesia Stock Exchange for the Sulaeman Al Rasid; Yudhi Herliansyah; Suharmadi Suharmadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5806

Abstract

This study empirically tests the influence of the Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Statements in Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The object of this study use Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The sample of this study is 92 samples from 23 companies that meet the sampling criteria. The purposive sampling method was used in this study. The method used in this study is multiple linear analysis consisting of Independent variables and Dependent variables using SPSS 25 software. The results of this study indicate that the Audit Committee does not affect the Integrity of Financial Statements, Independent Commissioners have an effect on the Integrity of Financial Statements, Leverage has no impact on the Integrity of Financial Statements, Audit Quality has no effect on the Integrity of Financial Statements, Audit Tenure has no effect on the Integrity of Financial Statements.
Pengaruh Kualitas Audit, Likuiditas, dan Solvabilitas terhadap Opini Audit Going Concern : Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Batu Bara Tahun 2014 – 2017 Rohmat Rohmat; Suharmadi Suharmadi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2481

Abstract

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.
Co-Authors Agus Setyono Rohmat Rohmat Suismono Suismono Sulaeman Al Rasid Wiwik Utami Yudhi Herliansyah