p-Index From 2021 - 2026
14.506
P-Index
This Author published in this journals
All Journal INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Abdimas Lembaran Ilmu Kependidikan Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran MIIPS Tadbir: Jurnal Manajemen Pendidikan Islam Prosiding SNATIF Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Adabiyah Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Al-Tadzkiyyah JBTI : Jurnal Bisnis : Teori dan Implementasi WARTA Jurnal Pendidikan Ilmu Sosial J-PAI: Jurnal Pendidikan Agama Islam Tadrib: Jurnal Pendidikan Agama Islam Jurnal Terapan Abdimas Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal Educational Management Indonesian Journal of Curriculum and Educational Technology Studies JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal Administrasi Pendidikan Indonesia INOVTEK Polbeng - Seri Informatika Jurnal Analisis Bisnis Ekonomi Edukasi Islami: Jurnal Pendidikan Islam Sebatik GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling An-Nida : Jurnal Komunikasi Islam WIDYA LAKSANA AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal Ilmu Hukum The Juris Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Jurnal PAI Raden Fatah JAVA Journal of Electrical and Electronics Engineering Academy of Education Journal Jurnal Studi Guru dan Pembelajaran Jurnal Ilmu Manajemen Adaara: Jurnal Manajemen Pendidikan Islam SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Journal of Teaching dan Learning Research Journal of Vocational Education Studies (JOVES) Scientific Journal of Informatics Jurnal Arsitektur Pendapa Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal Industri Kreatif dan Kewirausahaan International Journal of Asian Education EARR Physics Communication TIN: TERAPAN INFORMATIKA NUSANTARA Edulab : Majalah Ilmiah Laboratorium Pendidikan Ideguru: Jurnal Karya Ilmiah Guru Jurnal Teknik Informatika (JUTIF) International Journal of Educational Administration, Management, and Leadership Journal of System and Computer Engineering Jurnal Teknologi Pendidikan : Jurnal Penelitian dan Pengembangan Pembelajaran CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Riset dan Inovasi Pembelajaran SCIENCE : Jurnal Inovasi Pendidikan Matematika dan IPA Warta AKAB Edu Cendikia: Jurnal Ilmiah Kependidikan International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Abdimas Kartika Wijayakusuma Indo-MathEdu Intellectuals Journal Edusoshum: Jurnal Pendidikan Islam dan Sosial Humaniora Jurnal PRIMED:Primary Education Journal atau Jurnal Ke-SD An Jurnal Konsepsi Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Journal of Educational Sciences JURNAL INOVASI DAN MANAJEMEN PENDIDIKAN Jurnal Ilmiah Ekonomika & Sains Journal of Accounting Research, Organization and Economics (JAROE) Studies in English Language and Education Al-Muyassar: Journal of Arabic Education Eduvest - Journal of Universal Studies ILTEK : Jurnal Teknologi Jurnal Asimilasi Pendidikan Alsinatuna JRAMathEdu (Journal of Research and Advances in Mathematics Education) Indonesian Journal of Education and Social Studies Jurnal Studi Manajemen Bisnis Naskhi: Jurnal Kajian Pendidikan dan Bahasa Arab Soedirman Law Review Educational Journal of Learning Technology Journal of Transcendental Law The Indonesian Journal of Computer Science Manajemen Pendidikan REGISTER JOURNAL Jurnal Pendidikan Refleksi Metaphor Joong-Ki Al-Irfan: Journal Of Arabic Literature and Islamic Studies Dinamika Kerajinan dan Batik: Majalah Ilmiah Jurnal Analisis Bisnis Ekonomi Jurnal bahasa, sastra, seni, dan pengajarannya
Claim Missing Document
Check
Articles

Found 34 Documents
Search
Journal : Accounting Analysis Journal

The Effect of Professionalism, Knowledge Detect Errors and Auditor’s Experience to Judgment of Materiality Level of Financial Statements Audit Nofantika, Mella; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11254

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor terhadap pertimbangan dalam menentukan tingkat materialitas audit laporan keuangan. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 64 auditor. Pengumpulan data menggunakan metode angket (kuesioner). Analisis data menggunakan analisis deskriptif dan analisis inferensial dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas audit laporan keuangan. Hasil uji parsial menunjukkan bahwa secara parsial profesionalisme dan pengetahuan mendeteksi kekeliruan berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan dan pengalaman auditor secara parsial tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan. This study is aimed to get empirical evidence about the influence of professionalism, knowledge detects errors and auditor’s experience against judgment of materiality level of financial statement audit. The population and sample of this study is an auditor works in the public accounting firm of Semarang. Moreover, the technique for taking the sample is convenience sampling. There are 64 respondents in this study. Data is collected by applying questionnaire method. Whereas, the data is analyzed through descriptive and  inferential analysis with SPSS  version of 21. The results of this research show that professionalism, knowledge detects errors and auditor’s experience simultaneously have significantly affect on judgment of materiality level of financial statement audit.  The result of partial test show that professionalism and knowledge detects errors have significantly affect on judgment of materiality level of financial statement audit and auditors experience did not have significantly affect on judgment of materiality level of financial statement audit.
The Analysis of Auditor’s Personal Charateristic Influence on The Acceptance of Audit Dysfunctional Behaviour Grahita, Deva Laksmi Dian; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik personal auditor terhadap perilaku disfungsional audit. Variabel independen yang digunakan dalam penelitian ini adalah locus of control eksternal, turnover intention, dan komitmen organisasi. Populasi dalam penelitian ini adalah 259 auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Pengambilan sampel dengan metode convinience sampling, dihasilkan sampel sebanyak 62 auditor. Pengujian penelitian ini dilakukan dengan teknik analisis regresi linear berganda dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa locus of control eksternal dan turnover intention berpengrauh positif terhadap penerimaan perilaku disfungsional audit. Sedangkan komitmen organisasi berpengaruh negatif terhadap penerimaan perilaku disfungsional auditor. Saran bagi penelitian selanjutnya yaitu mengembangkan teknik pengumpulan data dengan metode wawancara langsung terhadap responden untuk mendapatkan jawaban yang lebih akurat. The purpose of this study is to analyze the influence of auditor’s personal characteristics on dysfunctional audit behaviour. The independent variables of this research are of external locus of control, turnover intention, and organization commitment. The population of this research are 259 auditors working in the public accounting firm in Semarang. Data are selected by convenience sampling and obtains 62 auditors as the sample of the research. Multiple Linear Regression Analysis techniques is used to analyse data with the help of IBM SPSS Statistics 21 software. The finding shows that external locus of control and turnover intentions have positive and significant influence on dysfunctional audit behaviour. Meanwhile the organizaton commitment have negative and significant influence on dysfunctional audit behaviour. Further research is expected to develop methods of data collection techniques with direct interviews with respondents to get answer that is more accurate.
PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR Amarin, Heni; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14369

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kecerdasan emosional dan kecerdasan spiritual terhadap kinerja audtor pada Kantor Akuntan Publik di Kota Semarang. Obyek penelitian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel dalam penelitian ini berjumlah 78 auditor. Teknik pengambilan sampel yang digunakan adalah teknik convenience sampling. Metode pengumpulan data yaitu menggunakan kuesioner. Metode analisis data menggunakan statistik deskriptif dan regresi linear berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa independensi dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan kecerdasan emosional tidak berpengaruh signifikan terhadap kinerja auditor. Oleh karena itu, disarankan untuk auditor meningkatkan sikap independensi dan kecerdasan spiritual dalam melaksanakan kinerjanya. This study aims to analyze the effect of independence, emotional intelligence and spiritual intelligence on the auditors’ performance in public accounting firm in the city of Semarang. The object in this research is auditorr that work in public accountant office at Semarang City. The sample in this research are 78 auditors. The sampling technique that used is convenience sampling technique. The method of collecting data used questionnaires. The method of data analysis used descriptive statistics and multiple linear regression. Based on the test results can be concluded that the independence and spiritual intelligence have a positive and significant effect on the auditors’ performance, while emotional intelligence has no significant effect on the auditors’ performance. Therefore, it is suggested to the auditors to increase independence and spiritual intelligence in performing their task.
Analysis of Premature Termination Factors on Audit Procedures with KAP Quality Control as Moderating Variable Salsabila, Laila; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16125

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, risiko audit, komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit dengan kontrol kualitas KAP sebagai variabel moderating. Sampel penelitian berjumlah 51 auditor dengan metode pengambilan sampel yang digunakan adalah convenience sampling dan instrumen yang digunakan adalah kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji MRA. Hasil penelitian ini menunjukkan bahwa time pressure dan risiko audit secara parsial berpengaruh positif dan signifikan terhadap penghentian prematur atas prosedur audit. Komitmen profesional, turnover intentions dan kontrol kualitas KAP secara parsial tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit. Kontrol kualitas KAP memoderasi pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit, sedangkan kontrol kualitas KAP tidak memoderasi pengaruh komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit. Simpulan dari penelitian ini adalah penghentian prematur atas prosedur audit dipengaruhi oleh time pressure dan risiko audit, serta kontrol kualitas memperlemah pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit This study aims to analyze the effect of time pressure, audit risk, professional commitment, and turnover intentions on premature sign off with control quality as a moderating variable. The samples were 51 auditors with the sampling method used was convenience sampling and a questioner to collect data. Data analysis used to multiple regression analysis and MRA test. The results show that the time pressure and the audit risk positive significantly influenced premature sign off. Professional commitment, turnover intentions, and quality control partially were not significantly influenced on premature sign off. Quality control of public accountant office influenced on the relationship of time pressure and audit risk toward of premature sign off, while the quality control of public accountant office has no influence on the relationship professional commitment and turnover intentions toward of premature sign off. Conclusions from this research are premature sign off influenced by time pressure an audit risk, and quality control weaken of relationship of time pressure and audit risk toward premature sign off.
The Effect of Emotional Intelligence and Auditor’s Experience on Audit Quality with Independence as A Moderating Variable Kusuma, Satria Panji; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18218

Abstract

Penelitian ini bertujuan untuk menguji peran independensi dalam memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta yang terdaftar di Otoritas Jasa Keuangan. Anggota populasi sebanyak 24 KAP dengan jumlah auditor sebanyak 348. Pengumpulan data menggunakan metode kuesioner. Teknik pengambilan sampel adalah convenience sampling yang menghasilkan sampel sebanyak 80 auditor. Metode analisis data menggunakan analisis deskriptif, analisis regresi berganda, dan uji nilai selisih mutlak dengan alat uji SPSS versi 21. Temuan penelitian menunjukan bahwa kecerdasan emosional berpengaruh positif signifikan terhadap kualitas audit. Pengalaman auditor berpengaruh positif signifikan terhadap kualitas audit. Independensi mampu memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Simpulan penelitian ini yaitu auditor yang memiliki tingkat kecerdasan emosional dan pengalaman yang baik akan mempermudah proses pengauditan, yang akan menghasilkan kualitas audit yang baik pula. Ditambah dengan independensi yang baik akan memperkuat pengaruh kecerdasan emosional dan pengalaman yang dimiliki auditor terhadap kualitas audit yang dihasilkan. This study aims to examine the role of independence in moderating the influence of emotional intelligence and auditor experience on audit quality. The population in this study are all auditors who work at the Public Accounting Firm of Central Java Province and the Special Region of Yogyakarta registered in the Financial Services Authority. Members of the population were as many as 24 Public Accounting Firm with a total of 348 auditors. Data collection used questionnaire method. The sampling technique is a convenience sampling that produces a sample of 80 auditors. Methods of data analysis using descriptive analysis, multiple regression analysis, and test the value of absolute difference with SPSS test tool version 21. Research findings show that emotional intelligence significantly positive effect on audit quality. The experience of auditors has a significant positive effect on audit quality. Independence is able to moderate the influence of emotional intelligence and auditor experience on audit quality. The conclusion of this study is that auditors who have a level of good emotional intelligence and good experience will ease the auditing process, which will result in good audit quality as well. Good independence will strengthen the influence of emotional intelligence and experience of the auditor on audit quality.
The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable Rahma, Fatihatur; Sukirman, Sukirman
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.21267

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan yang meliputi prediksi kebangkrutan altman z score, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit going concern dengan dimoderasi oleh reputasi auditor. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sejumlah 128 perusahaan.Teknik pengambilan sampel yaitu menggunakan purposive sampling yang menghasilkan 26 perusahaan sampel dan 104 unit analisis. Teknik analisis statistik yang digunakan adalah statistik deskriptif dan statistik inferensial. Pengujian hipotesis menggunakan alat analisis berupa regresi logistik. Pada penelitian ini menggunakan program analisis IBM SPSS 23.Hasil dari penelitian ini adalah kondisi perusahaan dan kondisi perusahaan yang dimoderasi oleh reputasi auditor berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kepemilikan manajerial, kepemilikan institusional, kepemilikan manajerial yang dimoderasi reputasi auditor, dan kepemilikan institusional yang dimoderasi reputasi auditor tidak berpengaruh pada penerimaan opini audit going concern.Simpulan penelitian ini yaitu kemungkinanperusahaan untuk menerima opini audit going concern dapat dihindari dengan meningkatkan kondisi keuangan perusahaan. ABSTRACT This study aims to analyze the effect of the company's financial condition which includes prediction of bankruptcy of altman z score, managerial ownership, and institutional ownership toward acceptance of going concern audit opinion by moderated by auditor's reputation. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015 a number of 128 companies. The sampling technique is using purposive sampling which produces 26 sample companies and 104 units of analysis. Statistical analysis techniques used are descriptive statistics and inferential statistics. Hypothesis testing use analyze tools in the form of logistic regression. This study uses IBM SPSS 23 for analyze program. The results of this study are the condition of the company and the condition of the company moderated by the auditor's reputation has an effect on the acceptance of going concern audit opinion. Managerial ownership, institutional ownership, managerial ownership moderated by the auditor's reputation, and institutional ownership moderated by the auditor's reputation have no effect on acceptance of going concern audit opinion. The conclusion of this research is the possibility of companies to accept going concern audit opinion can be avoided by improving the company's financial condition.
Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees Atmojo, Rifqi Tri; Sukirman, Sukirman
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25538

Abstract

The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee. A number of manufacturing companies of 156 listed in IDX period 2011-2016 become the population this research. A number of 44 companies selected as samples by using purposive sampling technique. The Research used multiple regression analysis, while interaction variables tested with Moderated Regression Analysis (MRA) by using IBM SPSS version 21. The results of this study showed tenure have no effect to audit quality. There are positive and significant influence of audit specialization to audit quality. Meanwhile, reputation of audit firm and significant influential audit committee with a negative direction against quality of audit. The study also proved that audit Committee was able to moderate the relationship of audit specialization to audit quality as well as relationship of audit firm?s reputation of quality audit. However, the audit committee is not able to moderate relationship of tenure with audit quality. A summary of this research is role of audit committee is crucial in bridging audit firm and corporate relationships as well as maintaining quality of audit results.
Factors That Influence Intention to Do Whistleblowing Laksono, Jadyi; Sukirman, Sukirman
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.32934

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, komitmen organisasi, komitmen profesional, personal cost, dan keseriusan pelanggaran terhadap intensi untuk melakukan whistleblowing. Populasi yang digunakan yaitu Aparatur Sipil Negara (ASN) yang bekerja di Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Temanggung yang berjumlah 50 orang. Sampel dalam penelitian ini adalah 50 responden yang diperoleh dengan menggunakan metode sampel jenuh. Data dianalisis menggunakan analisis regresi linier berganda menggunakan software IBM SPSS Statistics 21. Hasil menunjukkan bahwa komitmen profesional dan personal cost secara parsial berpengaruh terhadap intensi untuk melakukan whistleblowing, sedangkan intensitas moral, komitmen organisasi, dan keseriusan pelanggaran tidak berpengaruh terhadap intensi untuk melakukan whistleblowing. Kemudian, variabel intensitas moral, komitmen organisasi, komitmen profesional, personal cost, dan keserusan pelanggaran secara simultan berpengaruh terhadap intensi untuk melakukan whistleblowing. Simpulan dari Penelitian ini yaitu hanya komitmen proesional dan personal cost yang mempengaruhi intensi ASN untuk melakukan whistleblowing. Kata Kunci: Intensi untuk Melakukan Whistleblowing; Intensitas Moral; Komitmen Organisasi; Komitmen Profesional; personal Cost; Keseriusan Pelanggaran Abstrack This study aims to examine the effect of moral intensitu, organizational commitment, personal cost, and the seriousness of violations on the intention to do whistleblowing. The population is 50 people of State Civil Apparatus (ASN) who work in the Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Temanggung Regency. The sample in this study is 50 respondents obtained using the saturated sampling method. Data were analyzed using multiple linear regression analysis using IBM SPSS Statistics 21 software. The results showed that professional commitment and personal cost partially affected the intention to do whistleblowing while moral intensity, organizational commitment, and the seriousness of the violation did not effect the intention to do whistleblowing. Then, moral intensity, organizational commitment, professional commitment, personal cost, and the seriousness of the violations simultaneously affect the intention to do whistleblowing. The conclusion of this research is only professional commitment and personal cost which have effect on the ASN’s intention to do whistleblowing. Keyword: Whistleblowing Intention; moral intensity; organizational commitment; professional commitment; personal cost; Seriousness of Wrongdoing
The Effect of Firm Size, Leverage, Profitability, Ownership Structure, and Firm Age on Enterprise Risk Management Disclosures Rujiin, Choiru; Sukirman, Sukirman
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.33025

Abstract

This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.
Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going Concern Opinions Laksmita, Briliani; Sukirman, Sukirman
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.39563

Abstract

This research intended to measure the influence of reputation of public accounting firm, auditor switching and leverage against the acceptance of going concern opinion with financial distress as a moderating variable. This study used manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as population. The sample selection used purposive sampling and obtained 100 units of analysis. Data analysis method used logistic regression and interaction test with IBM SPSS 24 tools. The study showed that auditor switching had a positive influence on going concern opinion. Meanwhile, the reputation of the public accounting firm and leverage had no effect on going concern opinion. In addition, the results of the study showed that financial distress strengthened the effect of leverage on going concern opinion. However, financial distress was unable to moderate the influence of the reputation of the public accounting firm and auditor switching towards the acceptance of going concern opinion. The conclusion of this study is companies that change its auditor will most likely receive going concern opinion if company’s continuity is disrupted, all Public Accounting Firms attempt to work independently and objectively, and leverage has different effect on every company. Distressed companies will most likely receive going concern opinion if they have high leverage ratio. Keywords: Going Concern Opinion; Non-Financial Factors; Financial Condition
Co-Authors - Kustiono A.A. Ketut Agung Cahyawan W Abdul Pirol Abdullah_S, Muh_Alqadri Abdurrahman, Isvihani Abi, Bayu Setia Aburrohman, Muhamad Afif Achadi Budi Santosa Adialita, Tania Adnan Adnan Afifi, Zaenal Afifuddin, M. Aris Afriliandhi, Cucu Agus Mardianto Ahmad Hanif Ahmad Jazuli Ahmad Martani Ainun Wulandari Akmir Akmir Alam, Kharisma Alda, Nurul Alfina, Nurul Alfa Ali Rokhman, Ali Amin, Muh. Agil Angga Brillian Susetyo Putra, Angga Brillian Susetyo Antonio, Ferdi Anugrah, Ega Anwar, Saipul Anwar Ardiansyah Risko Anwari Ardiantoro, Apri Arifah, Risqi Ervera Nur Aripuddin, Yuliani Ariyani, Latifah Dwi Ariyani, Nenden Asih, Popi Askahar, Askahar Asri Purwanti Astriani, Yuni Resti Aswadi Aswadi Aswar, Nurul Atifah, Khusnul Atmojo, Rifqi Tri Ayomi, Bekti Nur Bagas, Muhammad Hasnan BAITI, MASNUN Bambang Subali Barokah, Anisatul Budi Murtiyasa Burhanudin Burhanudin Christyowidiasmoro Christyowidiasmoro Damara, Muhamad Albir Damara, Muhamad Albir Denraunga, Denraunga Dewi Rahmi Dhini Suryandari, Dhini Edelweis Asti Aisyah, Edelweis Asti Eko Cahyono, Eko El Fazza, Fahri Eliada Herwiyanti Fadillah, Anggun Faizah, Siti Nurul Fajri Yumeihaimi Fatimah Malini Lubis Febru Elinda, Febru Firman Firman Firmanto, Taufik Fitria Octari Hidayanti, Fitria Octari Grahita, Deva Laksmi Dian Grahita, Deva Laksmi Dian Gufran, Gufran Hakis, Andi Wahyunita Hanafie, Ahmad Handika, Arie Setyaga Hardiningtya, Kishanty Hartono, Rudi Hasanah, Enung Haslindah, Andi Hasmuddin , Erni Hendro Widodo Heni Amarin, Heni Herlina Herlina Hernawan, Dicky Hersanto, Agung Hidayati, Dian Hidayati, Isnaini Nurul HUSADA, LUCKY JOPI Ibharim, Laili Farhana Md Icuk Rangga Bawono, Icuk Rangga IGP Suryadarma Ihsanuddin, Irsyad Ika An Nisa Ilmi Fa’ati, Ika An Nisa Ilmi Ilham, Dodi Inayanti, Shofia Nur Inayanti, Shofia Nur Indi Irwan Achmad Indrianingsih, Yuyun Iriyanti, Novita Trisna Ismail Sukardi, Ismail Istanto Istanto Jayawarsa, A.A. Ketut Jinan, Syarifah Kamal, Kamal karmila karmila Kasim, Mat komalasari, maya komalasari Kriswanto, Didi Kurnia, Yudhi Kurniawati, Salsabila Kusuma, Ica Lalitya Kusuma, Satria Panji Kusuma, Satria Panji Kusumawati, Astriana Jihan L.Tr., Nur Haq Nillah Laeli Budiarti Laksmita, Briliani Laksono, Jadyi Lestari, Yunia Puji LIA SITI HALIMAH Liana, Nur Linda Agustina Linse, Caroline Teresa Lufty, Putry Jaatsiya M. Yahya Makmur Makmur Mamik Indaryani Manizar, Ely Mardeli Mardeli Marzuki, Asgar Masduki Masyitah Febrianti Hamzah Maulidha, Rahmat Panji Maylia Pramono Sari Maysaroh, Anisatul Melan Puji Sulistiyaningsih, Melan Puji Menge, Irmgardis Wea Mirnawati Mirnawati Mita Sonaria Mochamad Hariadi Mokhamad Arwani Muh. Taufiq Kurahman Muhamad Fauzi Muhammad Amin Muhammad Aqil Muhammad Guntur, Muhammad Muhammad Nur Kholis Muhammad Nur Kholis, Muhammad Nur Muhammad Riswandi Ramlan Muhammad Sirozi Muhammad Syahbani Muhammad Zaenuri Muhammad, A. Muhtadin Muhtadin Mulyadi Alrianto Tajuddin Munawir, Ahmad Munfa'ati, Nida Munir Munir, Munir Munir Yusuf, Munir Munir, Nilam Permatasari Mursyidah Mursyidah Murti, Desy Ayu Krisna Nadeak, Lydia Verginia Nadirotus, Syamsiyah Nur Nawar, Rere Pahira Ndari, Wulan Ngadiman Ngadiman Nia Marfungatun, Nia Nini Rafika Nofantika, Mella Nofantika, Mella Nugroho, Ardi Setyo NUR ALAMSYAH Nur Kholis, Muhammad Nur Wahyunianti Dahri Nuraini Nuraini Nuralamsyah, Nuralamsyah Nurchayati Nurchayati Nurhidayah, Ulfa Nursuci Putri Husain Nurul Ichsani, Nurul Nurul Rizka Nurul Safitri Nurul Widhanita Y Badilla Nurwijayanti Nyayu Khodijah Pamessangi, Andi Arif Pasira, Era Perdana, Yuda Okta Setia Pramesti, Ria Adhi Prayitno, Arief Prismanitra, Katrin Purnamasari, Apriani Putra, Muhammad Miftakhul Rohadi Putri, Murni Ema Putri, Tammara Anwari R, M. Arief Rafika Bayu Kusumandari, Rafika Bayu Rahma, Fatihatur Rahma, Fatihatur Rahmadani, Ervi Ramadhan, Fakhri Aulia Wildan Ramadhani Nurul Aisyah, Ramadhani Nurul Ratna Ratna Retnoningrum Hidayah Ridwan, Ridwan Rika Yuliawati, Rika Rita Pramujiyanti Khotimah Rohmah, Aniswa Ulya Nur Rosmiati Rosmiati Rujiin, Choiru Rusdiansyah Rusdiansyah Sa'id, Sukron Sa'na, Nur Indah Tenri Safitri, Nur Ayuningtias Said, Che Soh Sajiah, Sajiah Saksono, Lalang Salam Salam Salsabila, Laila Salsabila, Laila Sanjoto, Djoko Santaria, Rustan Santosa, Sonny Sanusi, syamsu Sartono Sartono, Sartono Sarwahdi, Sarwahdi Sasmiaji, Vani Saud, Citra Ayu Lestari Sa’id, Sukron Selvi Oktarina Septia Fahiroh Septiarini, Eka Siti Imroatun, Siti Sitorus, Astrid Napita Sofiyanti, Ulfa Solly Aryza Sufi Aziz, Fairuz Sugiar, Lalu Suhartini Suhartini Sujalwo Sujalwo, Sujalwo Sukmawati Sukmawati Sulistio, Basuki Sunarno Sunarno Sungkowo Edy Mulyono Sunyoto Eko Nugroho, Sunyoto Eko Suradi Suradi Suyatno Suyatno Syarifuddin Baco Syarifuddin Baco Syarnubi Syarnubi Syarnubi, Syarnubi Teng, Yan Themba, Orfyanny S Titi Prihatin Triatmojo, Kurnia Bayu Umi Pratiwi, Umi Vista, Putri Wahyuni, Aprilian Epti Wahyunto, Muh Wantini Wantini Wardiyanta, Wardiyanta Widhanarto, Ghanis Putra Widyastuti, Friska Wijayanto, Asnawi Wilda S, Nurul Wiratman, Arwan Wulan Purnama Said Wulandari, Isti Yeyen, Yeyen Yuliana, Irma Yulindawati, Yulindawati Zaenal Arifin Zahid, Anwar Zaki Dhamayanti1, Miki Zazuli, Ahmad Zilfana, Zilfana Ziza Gita Hardini, Ziza Gita Zuhaery, Mohammad Zuhaery, Muhammad Zulifikasari, Sony Zulmi Ramdani