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All Journal e_Jurnal Ilmiah Riset Akuntansi Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Anita Rachman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perushaan Manufaktur yang terdaftar di BEI Pada Periode Tahun 2016-2018) Anita Rachman; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.826 KB)

Abstract

The purpose of the audit is to provide an objective assessment, impartiality and clarify the level of suitability of financial statements in a company. The results of the audit can be seen that the company's condition in reporting and financially can meet the company's survival or not. Companies that get going concern audit opinion are companies that have problems in finance, inability to pay interest, and a bad liquidation process. The issuance of going concern audit opinion will have an impact on the loss of public confidence in the company's image and company management. This will affect the continuity of business in the future. This study aims to determine the effect of liquidity and company growth on the provision of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The method of data collection in this study uses secondary data sources in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This study uses purposive sampling with a total sample of 30 companies. The analytical method in this study uses the logistic regression method with SPSS 20 statistical software. Based on the test results, the liquidity and growth variables of the company simultaneously affect the going concern audit opinion. Partially, it can be concluded that liquidity has an influence on the going concern audit opinion. Meanwhile, company growth does not have a significant effect on going-concern audit opinion. Based on these results, companies and investors need to pay attention to the composition of the company's liquidity level. So the company can convince shareholders, and investors can minimize risk when investing.Keyword: Liquidity, Company Growth and Going Concern Audit Opinion.
Pengaruh Current Ratio dan Inventory Turnover terhadap Net Profit Margin pada Perusahaan Sektor Makanan dan Minuman tahun 2019 s.d 2023 Anita Rachman; Rosaidah Permanasari; Eka Budi Yulianti
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 3 No. 1 (2026): Februari : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v3i1.1259

Abstract

The purpose of this research is to examine the relationship between the food and beverage industry's Net Profit Margin (NPM), the Current Ratio (CR), and Inventory Turnover (ITO) for businesses listed on the Indonesia Stock Exchange from 2019 to 2023. Using secondary data culled from firm financial filings, this research employs a quantitative technique. Using a nonprobability sample approach that relies on the availability of financial reports throughout the research period, this study covers all enterprises in the food and beverage industry as its research population. A total of twenty-one businesses make up the study sample. In order to analyze the data, we utilized SPSS version 26 for multiple linear regression analysis, which was followed by descriptive statistics and classical assumption tests. While Inventory Turnover does have a favorable and substantial influence on Net Profit Margin, the research found that the Current Ratio did not have a meaningful effect at all. At the same time, the Net Profit Margin is heavily influenced by the Current Ratio and Inventory Turnover. With an Adjusted R Squared value of 0.132, we can see that the two independent variables only account for 13.2% of the variance in Net Profit Margin; the remaining variation is due to factors not included in our study. This research shows that, when it comes to boosting profits, inventory management efficiency is more significant than cash on hand. In addition to helping management think about ways to boost the company's bottom line, this research should add to the growing body of knowledge on the topic.
Co-Authors Eka Budi Yulianti M. Cholid Mawardi Rosaidah Permanasari