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All Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi Jurnal Ilmiah Wahana Pendidikan Balance: Journal of Islamic Accounting Journal of Academia Perspectives ETAM: Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM Innovative: Journal Of Social Science Research Balance: Journal of Islamic Accounting
Widya Febryari Anita
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita, Widya Febryari
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.939

Abstract

The goals of this research is to show the influence of liquidity, leverage, profitability, cash flow from operations, size, growth company, audit quality, audit lag, client tenure, debt default to the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between 2010 to 2013. The population of this research are 148 manufacture companies. Sampling method that used in this research is purposive sampling, so I get 25 company samples to 4 years (2010-2013) with 100 analysis units by access the financial statement of auditee, independent audit report, and annual report on website www.idx.co.id. Analysis data technique that is used in this research is descriptive statistics analysis and logistic regression method. The results of this research indicate that. Leverage and audit lag has positive influence to the acceptance of going concern audit opinion. While other variable, cash flow from operations has negative influence to the acceptance of going concern audit opinion. Liquidity, profitability, size, growth company, audit quality, auditor client tenure, debt default has insignificantly influence to the acceptance of going concern audit opinion. Keywords:           Liquidity, Leverage, Profitability, Cash Flow From Operation, Size, Growth Company, Audit Quality, Audit lag
ANALISIS PENGARUH INFLASI DAN TINGKAT SUKU BUNGA TERHADAP RETURN ON ASSETS (PROFITABILITAS) Jason Cristoval; Widya Febryari Anita
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.7247

Abstract

Abstrak Banyaknya variabel yang dapat mempengaruhi profitabilitas, peneliti melakukan penelitian dengan menghubungkannya dengan inflasi dan suku bunga. Penelitian ini menggunakan teknik purposive sample dengan menggunakan 5 perusahaan untuk memperoleh data profitabilitas, inflasi, dan suku bunga masing-masing dari website BPS dan BI rate. Asumsi tradisional dan analisis regresi linier berganda membentuk metodologi penelitian. Menurut temuan penelitian, ketika Return on Asset diperhitungkan, baik inflasi dan suku bunga memiliki dampak yang dapat diabaikan terhadap profitabilitas.Kata kunci: Inflasi, Tingkat Suku Bunga, Return on Assets
PERLAKUAN AKUNTANSI ATAS CONSIGNMENT SALES PIHAK CONSIGNOR PADA PT. MATAHARI DEPARTMENT STORE TBK PERIODE 2021 Sindi Yuliani; Widya Febryari Anita
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.7568

Abstract

Abstrak Untuk mengetahui apakah transaksi penjualan konsinyasi PT Matahari Department Store Tbk sedang dipertanggungjawabkan dengan cara yang sesuai dengan PSAK No. 23, maka dilakukan penelitian ini. Penelitian ini menggunakan pendekatan analisis kuantitatif untuk menjelaskan proses perhitungan penjualan konsinyasi di PT Matahari Department Store Tbk. Fakta menunjukkan bahwa penjualan konsinyasi PT Matahari Department Store Tbk memang mempengaruhi income penjualan konsinyasi toko. Salah satu cara untuk mengevaluasi kemakmuran atau kegagalan manajemen perusahaan adalah dengan melihat income-nya. Kata kunci: perlakuan akuntansi, konsinyasi, consignor, PSAK
Co-Authors Ahmad Nawawi Amanda Awalia Amelia, Salma Aqmalia, Anggun Nur Hanna Aulia, Edis Rama Auliana, Murni Azzahra, Aura Diva Dede Yudiana Rohyani Dedeng Abdul Gani Amruloh Dewi, Marischa Aulia Diana Putri Edis Rama Aulia Endang Taufiqurahman Faradila, Anisa Fathia, Siti Diana Indah, Novi Permata Jason Cristoval Marpaung, Gerald Matthew Maula, Kholida Atiyatul Mutiarani, Rena Nana Diana Nopiana, Medi Novi Maulani Syamsudin Nurdiansyah, Dian Hakip Rabhi Fathan Muhammad Rahman Rahman Rulyanti Susi Wardhani Sindi Yuliani Sri Suartini Tanti Pratiwi Wahidin Wahidin Wilantari, Adela Wirman, Wirman Yunita Maulidina