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Pengaruh Audit Tenure, Audit Delay, Opini Audit Tahun Sebelumnya dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015 Fauzan Syahputra; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The Purpose of this research is to know the influence of audit tenure, audit delay, prior opinion, and opinion shopping to the going concern opinion at manufacturing companies registered in BEI with simultaneously as well as partial relation. The population is manufacturing company listed in BEI in 2013 to 2015 with sample method used that is Purposive Sampling. Analytical techniques used in this research is analysis of logistic regression. The results of this research are partially variable there are audit tenure and opinion shopping are affect the going concern opinion. Variable audit delay and prior opinion have no effect on the going concern opinion. While in the simultaneously relation, the entire research was influential variables are significantly to the going concern opinion.

PENGARUH KOMPLEKSITAS TUGAS, SELF-EFFICACY, DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGEMENT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Indah Maghfirah; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to determine the influence of activity ratio, systematic risk, and outside ownership to Internet Fianancial Reoprting in manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange (BEI) during 2011 until 2015. The method used in this research is simple random sampling method. The sample of this research is manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange during 2011 until 2015. A total of 24 manufacturer companies are used as samples in this study. The analysis method used in the research is logistic regression analysis. The result of this research shows that (1) the simultaneous of activity ratio, systematic risk, and outside ownership has significant effect on Internet Financial Reporting (2) activity ratio has significant effect on Internet Financial Reporting (3) systematic risk has no significant effect on Internet Financial Reporting (4) outside ownership has significant effect on Internet Financial Reporting

ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014) Yuni Wulan Dari; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine and analyze the differences in financial performance of local revenue (PAD) during the periods of non unqualified opinion and unqualified opinion among districts/municipalities within Aceh Province Aceh in 2013-2014. Population of the study is 23 districts/municipalities of Aceh province. Using purposive sampling technique, 10 districts/municipalities were choosen as the sample of the study according to the criteria that those districts/municipalities should have audit opinion improvement, from non unqualified in 2013 became unqualified in 2014. The data used was the budget realization statement of each district/municipality for the year 2013-2014. Paired sample t-test was used to analyze the data.The results of the study showed that the financial performance of local revenue (PAD) during non unqualified opinion period have no different compare to qualified opinion period in districts/municipalities of Aceh Province for the year 2013-2014. In the aspect of the degree of fiscal decentralization and financial independence ratio, financial performance of local revenue during non unqualified period differs from unqualified period. In addition, based on the effectiveness and growth of local revenue ratios, financial performance of local revenue in districts/municipalities of Aceh Province have no different within these two periods. Keywords: Financial Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local Revenue (PAD) Ratio, and Financial Independence Ratio.

PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH M Ridwan; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research aims to determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.

PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Yuka Faradila; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The research examines the effect of audit opinion, financial distress, and growth of the client’s company on auditor switching among manufactures companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange.The research type used in this research is hypothesis testing, by using purposive sampling method. There are 30 samples of the data that become the object to be researched. This research uses logistic regression analysis to test the hypothesis.The results of this research show that audit opinion, financial distress,and growth of the client’s company have effect on auditor switching. Partially the research shows that (1) audit opinion significantly influences auditor switching (2) financial distress do not affects auditor switching, and (3) growth of the company significantly influences auditor switching. Keywords— Audit Opinion, Financial Distress, Company’s Growth, Auditor Switching

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