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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen IMAGE STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Surya Medika SEIKO : Journal of Management & Business Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal of Business, Accounting and Management PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Akuntansi Pancasila (JIAP) Research of Finance and Banking Ekobisman : Jurnal Ekonomi Bisnis Manajemen Akurasi Atestasi : Jurnal Ilmiah Akuntansi
Oktrivina, Amelia
Universitas Pancasila
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap penerimaan opini audit going concern pada perusahaan sektor pertambangan Devito Ardiansyah Gumilar; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i2.1881

Abstract

This study aims to examine the effect of liquidity, profitability, and solvency on the acceptance of going concern audit opinions in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data collected from annual reports and financial statements. The sample consisted of 29 companies with 87 firm-year observations selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, and the Common Effect Model (CEM) was selected as the most appropriate model. The findings indicate that liquidity, measured by the Current Ratio (CR), and profitability, measured by Return on Assets (ROA), have a negative and significant effect on the acceptance of going concern audit opinions. In contrast, solvency, measured by the Debt to Asset Ratio (DAR), has no significant effect. The originality of this study lies in its focus on mining companies during the 2022–2024 post-pandemic period, providing updated empirical evidence on the financial factors influencing auditors' decisions in issuing going concern audit opinions.
Pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap audit report lag Muhammad Fauzan; Amelia Oktrivina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 3 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i3.1886

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap keterlambatan laporan audit. Populasi terdiri dari perusahaan-perusahaan di sektor Bahan Baku yang terdaftar di Bursa Efek Indonesia (IDX) selama tahun 2023–2025. Dengan menggunakan purposive sampling, 25 perusahaan dipilih, menghasilkan 75 observasi perusahaan-tahun. Regresi data panel diproses dengan Eviews 12, dan Model Efek Acak dipilih sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa profitabilitas (Return on Assets) tidak memiliki pengaruh signifikan terhadap keterlambatan laporan audit, sedangkan solvabilitas (Rasio Utang terhadap Aset) dan likuiditas (Rasio Lancar) masing-masing memiliki pengaruh signifikan. Ketiga variabel independen tersebut secara bersama-sama menjelaskan 94,52% variasi keterlambatan laporan audit. Pernyataan kepentingan publik Perusahaan yang laporan keuangannya menunjukkan ketergantungan yang lebih besar pada utang atau likuiditas jangka pendek yang lebih lemah cenderung membutuhkan waktu lebih lama untuk mengaudit laporan tahunannya, sehingga menunda informasi yang dibutuhkan investor. Temuan ini mendorong perusahaan-perusahaan di sektor Bahan Baku untuk mengelola leverage dan modal kerja dengan lebih hati-hati serta mempersiapkan dokumentasi pendukung audit lebih awal, sehingga laporan keuangan yang telah diaudit dapat sampai ke investor dan regulator tepat waktu.
Sustainability practices and fraud indications: Empirical evidence from Indonesia Amelia Oktrivina; Shanty Lysandra Lysandra; Sailendra Sailendra; Amanda Putri Alisha
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.490

Abstract

This study explores the relationship between Environmental, Social, and Governance (ESG) performance, Corporate Social Responsibility (CSR) disclosure, and financial statement fraud in publicly listed companies in Indonesia. Using a quantitative approach, we analyzed data from 30 companies with ESG Scores from 2020–2024, yielding 150 observations. Secondary data came from the Refinitiv ESG Database, annual and sustainability reports, and audited financial statements. The analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4, showing that ESG influences both CSR and indicators of financial statement fraud. At the same time, CSR mediates ESG's impact on fraud indicators. These findings highlight the complex interplay between sustainability practices and financial reporting integrity, contributing to the literature by integrating ESG, CSR, and Fraud Pentagon indicators in one framework and offering practical insights into corporate sustainability assessment.
Co-Authors Abdul Rozak Assodiki Achmadi Achmadi Achmadi Achmadi Adindafi Kartika Salwa Afif Umar Suryo Agung Terminanto Agung Terminanto Agung Terminanto Alfi Syahrin Alfi Syahrin, Alfi Amanda Putri Alisha Amanda Putri Alisha Ameilia Damayanti Ani, Salis Musta Annisa Tri Handari Antonius Stevent Arditha Zakiyah Azahroh Atikah, Salma Aulia Keiko Ayu Woro Angelina Baharuddin, Gunawan Basis G. Andamari Calya Sekar Arum Pitaloka Cotoro Mukri Deriawan Deriawan Deriawan, Deriawan Derriawan Derriawan Devina Zahraeni Devito Ardiansyah Gumilar Dewi Trirahayu Dian Riskarini Dina Rafifah Donant Alananto Iskandar Eddy Setyanto Eka Sudarmaji Elly Rosdiana Elsa Maura Adhianti Erlangga, Aldy Putra Firza Erwandi Fitriyani, Aulia Fitriyani Fryenddisca, Fiona Almyra Gino, Dustin Harimurti Wulandjani Harimurti Wulandjani Harnovinsah Harnovinsah Hayadi, Antariksa Fikri Hendryadi Hendryadi Heriansyah, Kurnia Iha Haryani Iha Haryani Hatta Iha Haryani Hatta Indah Masri Indah Masri Indah Masri Indah Masri Indra Sakti Indra Satria Iriana Medita Putri Ismiriati nasip Janah, Zulfa Nurul Jihan Khoerunnisa Khairiyah, Nabila Kosasih Kosasih Lailah Fujianti Laili Savitri Noor Lies Putriana Lies Putriana Maria Fransisca Winowattan Maura Linda Sitanggang MGS Aritonang Miranda Alifarahmah Juwanto Muhammad Fauzan Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Murni, Anggita Pramesti, Yetty Murni, Yetty Murthada Sinuraya Muslim Muslim Musta'ani, Salis Nelyumna Nelyumna Rizal Nelyumna Rizal Nelyumna, Nelyumna Noor, Laili Savitri Nurmiwiyati, Nurmiwiyati Octaviani Mandagie Pitaloka, Calya Sekar Arum Pranowo, Bianca Alika Prasetiyo Pras Prayoga, M. Adam Putri , Amanda Putri Rizki Samsumantri Rafrini Amyulianthy Raihan Putra Yosialdi Rasul , Nabilah Hanun Muthmainnah Rasyid, Diandra Kamila Razi Muhammad Razi Muhammad Rizky Syauqy S, Ira Mariana Safitri Siswono Safitri Siswono Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra SALIS MUSTA ANI Salsa Nabila Salwa , Adindafi Kartika Santi Retno Sari Sella, Nadra Asmira Shanti Lysandra Shanti Lysandra Shanty Lysandra Shanty Lysandra Lysandra Shinta Budi Astuti Sinaga, Lazarus Sitanggang, Maura Linda Sujana, Aaliyah Putri Supriadi Thalib Supriyadi Thalib Susilawati Susilawati Susilawati Susilawati Susilawati Susilawati Swarmilah Hariani Syafira Gunawan Thyas Tri Agathya TRI ASTUTI Trisnani Indriati Tryas Chas Biandani Tryas Chasbiandani Tyahya Whisnu Hendratni Wasi Widayadi Widyadhana, Keisya Sahda Widyaningsih Azizah Wiratmadhi, I Putu Dimas Yetty Murni Yetty Murni Yuana Mandagie