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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH EKONOMIKA Jurnal Ilmiah Akuntansi Kesatuan
Edi Warman
Universitas Pembangunan Nasional Veteran Jakarta
Economics, Econometrics & Finance

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APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN? Ribkha Laura; Husnah Nur Laela Ermaya; Edi Warman
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.2928

Abstract

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping, audit tenure dan kondisi keuangan berpengaruh positif signifikan terhadap opini audit going concern sedangkan reputasi KAP tidak berpengaruh terhadap opini audit going concern. Hasil penelitian ini akan memberikan kontribusi bagi peningkatan informasi auditor dalam analisis laporan keuangan dan audit opini. Selain itu, pengguna laporan keuangan juga harus  memperhatikan faktor-faktor tersebut dalam menganalisis laporan keuangan untuk menghindari biasnya informasi yang disajikan.Abstract: This study was conducted to examine the effect of opinion shopping variables, KAP reputation, audit tenure and financial condition on the probability of giving going concern audit opinions to manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period which were selected using the purposive sampling method. Hypothesis testing in this study uses Logistics Regression Analysis. The results of this study indicate that opinion shopping, tenure audits and financial conditions have a significant positive effect on going concern audit opinions while KAP reputation has no effect on going concern audit opinions. The results of this study will contribute to the improvement of auditor information in financial statement analysis and audit opinion. In addition, users of financial statements must also pay attention to these factors in analyzing financial statements to avoid bias in the information presented.
Pengujian Fama-French Three Factor Model Terhadap Excess Return Saham Pada Perusahaan Indeks Kompas100 Periode 2016-2020 Faudia Rizky Aprillia; Edi Warman; Siti Hidayati
IKRAITH-EKONOMIKA Vol 5 No 1 (2022): IKRAITH-EKONOMIKA No 1 Vol 5 Maret 2022
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (850.573 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Fama FrenchThree Factor Model terhadap Excess Return saham pada perusahaan yangtermasuk kedalam daftar indeks KOMPAS100 selama periode 2016-2020.Populasi dalam penelitian ini adalah 100 perusahaan yang terdaftar pada indeksKOMPAS100. Pemilihan sampel dalam penelitian ini mengunakan metodepurposive sampling dan diperoleh sampel sebanyak 58 perusahaan. Teknikanalisis yang digunakan yaitu Analisis Regresi Linear Berganda dan terdapat 6model regresi yaitu terdiri dari regresi portofolio BH, BM, BL, SH, SM danSL. Alat bantu yang digunakan yaitu program Eviews-10 dan Misrosoft Excel2010. Hasil penelitian menunjukan bahwa Fama French Three Factor Modelmampu menjelaskan pengestimasian excess return saham dengan baik padasemua portofolio yang terdapat pada model ini.
Determinasi Rotasi KAP, Tenur Auditor Dan Kualitas Audit Terhadap Manajemen Laba Novia Amasti; Lidya Primta Surbakti; Edi Warman
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.366

Abstract

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management. Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.
Co-Authors Faudia Rizky Aprillia Husnah Nur Laela Ermaya Lidya Primta Surbakti Novia Amasti Ribkha Laura Siti Hidayati