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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Anisma Yuneita
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Sektor Jasa yang Tercatat di Bursa Efek Indonesia Tahun 2014-2017) Rosiana Fitri; Anisma Yuneita; Putra Agri Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aiming for analyze about effects of audit delay, debt default, audittenure, prior opinion, auditor switching, auditor's reputation, and disclosure on goingconcern audit opinion. Sample on this research is 100 financial reports from servicecompanies listed in Indonesia Stock Exchange period years 2014-2017. Sample takenusing purposive sampling method. Testing hypothesis processed with logistic regressionon Statistical Product and Service Solution (SPSS) version 23. The results indicate that:(1) audit delay is not affect going concern audit opinion with significance value 0,957 (2)debt default is significantly affect going concern audit opinion with significance value0,003 (3) audit tenure is not affect going concern audit opinion with significance value0,656 (4) prior opinions is significantly affect going concern audit opinion withsignificance value 0,000 (5) auditor switching significantly affect going concern auditopinion with significance value 0,038 (6) auditor’s reputation is not affect going concernaudit opinion with significance value 0,857 and (7) disclosure is not affect going concernaudit opinion with significance value 0.567.Keywords : going concern, audit delay, debt default, audit tenure, prior opinion,switching auditors, auditor’s reputation, and disclosure
PERENCANAAN ANGGARAN, POLITIK ANGGARAN, DAN PELAKSANAAN PENGADAAN BARANG/JASA TERHADAP PENYERAPAN ANGGARAN (Studi Pada OPD Kabupaten Rokan Hilir) Murhanita Murhanita; Darlis Edfan; Anisma Yuneita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to examine and analyze the effect of budget planning, budget politics, and implementation of goods/services procurement on budget obsorption. This study used the primary data. The population in this study were the regional apparatus organization (OPD) in Rokan Hilir’s regional goverment. This study used purposive sampling method. The data that could be analyzed were 71 data. Data was collected through a questionnaire. Data were analyzed using multiple linear regression analysis with the SPSS program version 23. The result of this study showe that budget planning and implementation of goods/services procurement influence of budget absorption. While budget politics has not effect on budget absorption.Keyword: Budget Absorption, Budget Planning, Budget Politics, and Implementation of Goods/Services Procurement.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI PEMODERASI (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2014-2017) Lyara Yashinta; Anisma Yuneita; S Adri Satriawan R
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to prove the influence Of Profitability, Firm Size, andFirm Age on Timeliness of Financial Reporting with Audit Opinion as themoderating. The population in this study are all companies listed on the StockExchange in 2014 – 2017. Samples were companies listed on the Indonesia StockExchange (IDX), which is engaged in manufacturing. Samples taken as many as66 manufacturing companies, determined by purposive sampling method. Datawas collected using non-participant observation. Analysis technique used is theLogistic Regression Analysis by using Moderated Regression Analysis. The typeof data in this research are secondary data from the audited financial statementsof companies listed on the Indonesia Stock Exchange (IDX) in the year 2014-2017and report the performance of companies listed on the Stock Exchange . The datais sourced from www.idx.co.id. The results of this study are 1. There is effect ofprofitability on the timeliness of financial reporting in companies. 2. There arefirm size influence the timeliness of financial reporting in companie. 3. There arefirm age influence the timeliness of financial reporting in companie. 4. Auditopinion is able to moderate the influence of profitability on the timeliness offinancial reporting. 5. Audit opinion is able to moderate the influence of firm sizeon the timeliness of financial reporting. 6. Audit opinion is able to moderate theinfluence of firm age on the timeliness of financial reporting.Keywords : Profitability, Firm Size, Firm Age, Audit Opinion, Timeliness ofFinancial Reporting.
Co-Authors Darlis Edfan Lyara Yashinta Murhanita Murhanita Putra Agri Adhitya Rosiana Fitri S Adri Satriawan R