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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Accounting and Management Research (IJAMR)
Noviansyah Rizal
Institut Teknologi dan Bisnis Widya Gama Lumajang
Economics, Econometrics & Finance Social Sciences

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Previous Audit Opinions, Leverage, and Company Size on Going Concern Audit Opinions Noviansyah Rizal
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.796

Abstract

An economic entity is projected to be used continually for an undetermined duration that extends beyond an accounting period . This study aims to determine whether the previous audit opinion, leverage, and company size affect the going concern audit opinion. The population of this research are manufacturing companies in the basic & chemical industry sector which are listed on the IDX in 2016-2018. The sample was determined using purposive sampling, the final sample was 35 companies. Testing this hypothesis using logistic regression analysis using the SPSS 21 program. The results of this study state that previous audit opinions, leverage and company size have no effect on going concern audit opinions.
Financial Ratio Analysis as an Assessment Tool in Measuring the Company's Financial Performance at COCO 51.673.09 Lumajang Gas Station in 2017 -2019 Dwi Putri Handayani; Noviansyah Rizal; Fetri Setyo Liyundira
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1154

Abstract

The study aims to determine how the company's financial performance at SPBU COCO 51.673.09 Lumajang because the company's performance is a description of how the financial condition of a company regarding the good and bad state of a company which is a reflection of future work performance. To find out the financial performance required analysis of financial statements. The data analysis method used is quantitative descriptive method using measurement of liquidity, solvency, profitability and activity ratios. Based on the results of research from the liquidity ratio in 2017 to 2019, it can be said that it is not good because the company has difficulty in paying off current liabilities. Based on the solvency ratio in the period 2017 - 2019 is quite good where in each year it has increased, this is due to the low expenditure of companies sourced from loans. In the assessment of the activity ratio for the period 2017-2019, it can be said that it is quite good, judging from the development of the increase, this situation must be maintained. The profitability ratio in the period 2017 - 2019 is good which shows an increase in profit even though there is still a decrease.
Co-Authors Dwi Putri Handayani Fetri Setyo Liyundira