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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat J-MACC : Journal of Management and Accounting JURNAL RISET AKUNTANSI JAMBI FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ar-Ribh Studium: Jurnal Pengabdian Kepada Masyarakat Media Riset Akuntansi Auditing & Informasi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research International Journal of Multidisciplinary Approach Research and Science Accounting Studies and Tax Journal Journal of Management, Economic, and Financial International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Cakrawala Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
Fitrini Mansur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Cakrawala Akuntansi

 1 
The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality Ratnasari, Ratih; Afrizal, Afrizal; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44797

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observational data points. Audit quality was measured using audit opinion as a proxy, employing a dummy variable where 1 indicates an unqualified opinion (WTP), and 0 indicates other types of audit opinions. Logistic regression analysis was used in this study, with the help of SPSS version 27. The results showed that auditor specialization has a significant influence on audit quality, while other variables namely audit tenure, audit delay, audit fees, and auditor rotation do not have a significant impact on audit quality.
The Influence of Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchan Permata Sari, Lian Undari; Yuliusman, Yuliusman; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44834

Abstract

The purpose of this study is to determine Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method uses descriptive verification through a quantitative approach. The sample in this study was 49 Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The analytical tools used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear regression models with the help of SPSS Version 25. The results of the study indicate that Green Accounting does not have a significant effect on Company Value. Capital Structure has a significant effect on Company Value. Sustainability Report has a significant effect on Company Value. Financial Distress has a significant effect on Company Value. Green Accounting has a significant effect on Company Value with Financial Distress as an intervening variable. Capital Structure does not have a significant effect on Company Value with Financial Distress as an intervening variable. Sustainability Report has a significant effect on Company Value with Financial Distress as an intervening variable. Keywords: Green Accounting, Capital Structure, Sustainability Report, Company Value, Financial Distress
The influence of Economic Value Added (EVA), Return On Investment (ROI ), and Company Size Against Company Value Indahwati, Vanessa; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46730

Abstract

This study is entitled the influence of economic value added (EVA), return on investment (ROI), and company size on company value. The case study of this research is on basic and chemical industry sector companies on the Indonesia Stock Exchange in 2016-2017. The sample in this study was 56 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2017. The data analysis method used multiple linear regression analysis. The results of this study indicate that economic value added (EVA), return on investment (ROI), and company size simultaneously affect company value. economic value added (EVA) partially has a positive effect on company value, return on investment (ROI) partially has a positive effect on company value and company size partially has a positive effect on company value in basic and chemical industry companies listed on the Indonesia Stock Exchange
The Impact of Liquidity, Profitability, Leverage, and Cash Flow on Financial Distress in Wholesale Sector Companies Listed on The IDX from 2016-2019 Alfia, Lilik; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46737

Abstract

This research aims to examine the effect of liquidity, profitability, leverage and cash flow on financial distress in large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted by purposive sampling method. Data collection techniques using secondary data. The financial distress variable is proxied using the Altman Z-Scored formula. Data obtained from large trading subsector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2019 using the Multiple Linear Regression method using SPSS 23. The results of this study indicate that: (1) liquidity has an effect on financial distress (2) profitability has an effect on financial distress, high profitability indicates the company is able to maximize its assets (3) leverage has no effect on financial distress, even though the company has a lot of debt to finance its operations (4) cash flow has no effect on financial distress. This study contributes to the expanding corpus of research on corporate financial distress. The results are consistent with current financial theories that highlight the importance of profitability and liquidity as critical markers of a business's financial health. On the other hand, the lack of discernible impact from cash flow and leverage. These findings support further investigation into qualitative and contextual elements
Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern Azhari, Julia Rinnia; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46749

Abstract

This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity
Co-Authors - Afrizal . Rafniati Abd Aziz, Marwa Achmad Hizazi Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alan Pratama Aldafi Salsabilah Alfala, Miftakul Khoir Alfia, Lilik Ali Akbar Syariz Amalia, Rani Anggraini, Dea Putri Anggun Agustika Asmila Mila Sari Azhari, Julia Rinnia Bagus, Andika Banjarnahor, Raffly Nataldo Bin Abu Seman, Shahri Cindy Damanik, Eva Setia Rini Deri Rezky Brimer Desri Yanto Dewi Fitriyani Dinda Lestari Eko Prasetyo Eko Prasetyo Enggar Diah P.A Erni Achmad Etty Rahayu Jamil Faramitha Riskia Fernadi Abi Wijaya Fredy Olimsar Heni Pujiastuti Herawati, Rosa Afri Hernando, Riski Ihsan, M. Ihwanul indahwati, Vanessa Indriani, Rika Kinanti, Mutiara Lidya Febriyana Malau, Yemima Christiani Melinda, Dian Misni Erwati, Misni Muhammad Farhan Muhammad Rakhendi Setiawan Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyafiq, Nazrul Nanang Yuliyapranata Nela Safelia Netty Herawaty Ocha Rosyanna Parassela Pangestu Permata Sari, Lian Undari Prasetia, Primadi Prasetyo, Primadi Primadi Prasetia Priyanto, Angga Putri Anggraini putri, alpiani sakinah Putri, Ferandien Cahya Dira Raja gukguk, Maria Cristina Ratih Kusumastuti Ratih Ratnasari Reka Maiyarni Rezky Brimer, Deri Rico Wijaya Z Rio Antoni Riski Hernando Riski Hernando Riski Hernando Rizal Syafiie, Moh. Rizqa Raaiqa Bintana ruky, nuraini elfa Septiawati Septiawati Sri Rahayu Suci Safitri Sulis Septiani Suswita Roza Tona Aurora L Widya Sari Wendry Wijaya, Fernadi Abi Windah, Windah Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yosep Tri Krisnanto Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana