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The effect of audit delay, audit fee and audit opinion on auditor switching: Empirical study of energy sector companies on the Indonesia Stock Exchange in 2020-2023 Ningrum, Aisyah Eka; Nuryati, Tutty; Ningrum, Endah Prawesti; Yulaeli, Tri
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1711

Abstract

Background: The energy sector requires large long-term investments for infrastructure and technology development. Therefore, transparency in financial reporting is very important to provide a clear picture of the company's financial performance and prospects for investors. Methods: This study uses a quantitative approach with purposive sampling method. There were 58 companies that met the research criteria and 4 years of observation with a total of 232 samples. Data analysis used descriptive statistical tests, binomial logistic regression tests and hypothesis testing. Findings: The results of this study indicate that audit delay and audit opinion affect auditor switching. In contrast, audit fees show no effect on auditor switching. Conclusion: Audit delay and audit opinion are proven to have an effect on auditor switching in energy sector companies on the IDX, while audit fees do not show a significant effect. These results indicate that the time factor and the quality of the opinion are more considered than the cost in the decision to change auditors. Novelty/Originality of this Article: This study contributes to the limited literature on auditor switching by focusing on the energy sector in Indonesia, which requires long-term investments and transparent financial reporting.
Pengaruh Kualitas Audit, Debt Default, dan Financial Distress terhadap Opini Audit Going Concern : (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Ajeng Putri Wahyuningtyas; Beti Nurbaiti; Endah Prewesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3055

Abstract

This research aims to examine the influence of audit quality, debt default and financial distress on going concern audit opinions. The population in this research are Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange in 2020 - 2023. The sampling technique used was the purposive sampling method. The population in this study was 78 companies with 312 observations. This research was measured using SPSS 23 and tests were carried out, namely descriptive statistical analysis, classic assumption tests, namely multicollinearity tests, binomial logistic regression tests (overall model fit, goodness of fit and coefficient of determination or R2), hypothesis tests (partial tests and simultaneous tests). The results of this research show that audit quality has a negative effect on going concern audit opinion, debt default has a positive effect on going concern audit opinion, financial distress has no effect on going concern audit opinion.
Pengaruh Audit Fee, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit : (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Financials yang Terdaftar di BEI Tahun 2020-2023) Dina Erliana; Beti Nurbaiti; Endah Prawesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3056

Abstract

This research aims to determine the influence of audit fees, audit rotation and company size on audit quality. The population used in this research is financial sector manufacturing companies listed on the Indonesia Stock Exchange 2020-2023. The sample in this research was 272 from 69 companies using a purposive sampling technique. The data collection method uses criteria that have been pioneered in this research with data analysis techniques using descriptive analysis tests, binomial logistic regression analysis tests and hypothesis testing. The results of this research show (1) Audit fees have a positive effect on audit quality, (2) Audit rotation has no effect on audit quality, (3) Company size has a negative effect on audit quality.
Faktor – faktor Rasio Keuangan meliputi: Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, Rasio Aktivitas, dan Rasio Investasi, Berpengaruh Terhadap Kinerja Laporan Keuangan (Literature Review Manajemen Keuangan) Gisca Dwi Desriyunia; Kartika Wulandhari; Della Puspita; Jasmine Jasmine; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.356

Abstract

This Literature Review article identifies the biggest factors that influence the performance of a company's financial statements, which can help the company make the right administrative decisions related to the management of financial ratios and the company's financial performance. This Literature Review article discusses the benefits of providing Financial Ratios including; Liquidity Ratios, Solvability Ratios, Activity Ratios, Profitability Ratios, and Investment Ratios to the Company's Financial Statement Performance, an introductory literature study on Financial Management. Writing this article aims to build a hypothesis of the influence between variables to be used in further research. From the research results it was found that: (1) Financial Ratios with Financial Performance Companies have a close relationship in building company efficiency. (2) Effect of Financial Ratios on Company Financial Performance (3) Relationship between Financial Ratios and Company Financial Performance in the aspect of company value growth.
Faktor-faktor yang mempengaruhi Persediaan : Barang dagang, Bahan Baku, Profitabilitas, Likuiditas, Metode FIFO, Modal Kerja (Literature Review Manajemen Keuangan ) Raisa Raisa; Nada Salsabila; Fitriana Fitriana; Sabilah Ayu Adinda Yani; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.362

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory, namely: Merchandise, Raw Materials and Finished Goods, a study of the Financial Management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Merchandise has an effect on Inventory 2) Raw Materials has an effect on Inventory and 3) Profitability has an effect on Inventory 4) Liquidity has an effect on Inventory 5) The FIFO method has an effect on Inventory 6) Working Capital has an effect on Inventory.
Pengaruh Arus Kas, Laba, Arus Kas Investasi, Arus Kas Operasi dan Arus Kas Pendanaan (Literature Review Manajemen Keuangan) Nova Lia Situmorang; Ramadhani Nurfitria; Nehemia Apriyani Panjaitan; Cantika Ramadina PD; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.366

Abstract

An investor in investing always expects high stock returns. Therefore, investors must be able to assess which companies have good performance. Stock returns are a matter of great concern to investors considering the level of profit that investors will enjoy from their investments. Financial reports, especially those related to information on changes in cash flows, accounting profit, investment cash flows, funding flows and operating cash flows are important information that investors can use to assess company performance. This study aims to determine whether the information for investors to make investment decisions is reflected in the stock returns to be obtained. This study is also intended to determine which performance measures have the most significant influence on stock returns. Information that is often used by investors in considering investment decisions in increasing stock returns is net income, cash flow, funding and operating cash flow. Writing this article aims to build a hypothesis of the influence between variables to be used in further research. This article discusses the effect of stocks on cash flow, accounting profit, operating cash flow, investment cash flow and funding cash flow, an introductory literature study on financial management.
Pengaruh Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Piutang, Perputaran Kas terhadap Likuiditas Perusahaan. (Literature Review Manajamen Keuangan ) Belantika Sheren Aurorita; Muhammad Reza Adi Nugroho; Ramdhani Ahmad Fariz Putra Setiawan; Wiwin Aini Syifa; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.368

Abstract

Economic growth is increasing rapidly so that the problems faced by companies and business fields are increasingly complex and dynamic. One of the problems faced by companies and the business sector is financial problems. Good working capital management is very necessary to achieve company goals and business fields as reflected in the Effect of Working Capital Turnover, Inventory Turnover, Accounts Receivable Turnover, Cash Turnover on Company Liquidity obtained by the company. This study aims to determine whether turnover in working capital, accounts receivable, and inventories will affect a company's liquidity. Writing this literature review aims to build hypotheses of the influence between variables to be used in further research. This article discusses the influence of Working Capital Turnover, Inventory Turnover, Accounts Receivable Turnover, Cash Turnover on Company Liquidity, an introductory financial management literature study. Writing this literature review aims to build hypotheses of the influence between variables to be used in further research.
Pengaruh Motivasi, Persepsi dan Pengetahuan Pajak terhadap Minat Pemilihan Karir di Bidang Perpajakan (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis di Ubhara Jaya) Fenny Zyahwa; Rachmat Pramukty; Tri Yulaeli
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.106

Abstract

. Penelitian ini bertujuan untuk mengetahui apakah adanya pengaruh Motivasi, Persepsi, dan Pengetahuan Pajak terhadap Minat Pemilihan Karir di Bidang Perpajakan. Jenis penelitian ini adalah kuantitatif. Teknik sampling dengan menggunakan teknik Purpose Sampling. Sampel dalam penelitian ini berjumlah 100 responden. Teknik pengambilan data dengan cara menyebarkan kuesioner melalui Google Form. Pengujian hipotesis dalam penelitian ini menggunakan Regresi Linier Berganda. Subjek penelitian yaitu Mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Bhayangkara Jakarta Raya yang mengikuti kegiatan Relawan Pajak. Hasil dari penelitian ini menunjukan bahwa Motivasi berpengaruh positif tetapi tidak signifikan terhadap Minat Pemilihan Karir di Bidang Perpajakan, Persepsi berpengaruh positif dan signifikan terhadap Minat Pemilihan Karir di Bidang Perpajakan, Pengetahuan Pajak berpengaruh positif dan signifikan terhadap Minat Pemilihan Karir di Bidang Perpajakan.
Dampak Profitabilitas, Arus Kas Operasi, dan Struktur Modal terhadap Return saham pada Perusahaan Sektor Food and Beverage Putri, Sela Dwi; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam era globalisasi, perusahaan dituntut untuk meningkatkan profitabilitas dan daya saing di pasar yang semakin ketat. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Mendeley, Google Scholar dan media online akademik lainnya. Penelitian ini bertujuan untuk menganalisis dampak profitabilitas, arus kas operasi, dan struktur modal terhadap return saham perusahaan di sektor food and beverage. Hasil kajian menunjukkan bahwa profitabilitas yang tinggi, diukur melalui Return on Assets (ROA), berpengaruh positif terhadap return saham. Arus kas operasi juga menunjukkan hubungan positif yang signifikan, mengindikasikan bahwa perusahaan yang mampu menghasilkan kas dari aktivitas operasional akan menarik minat investor. Struktur modal yang diukur dengan Debt to Equity Ratio (DER), hasilnya positif, di mana beberapa penelitian menunjukkan adanya pengaruh signifikan terhadap return saham. Temuan ini sejalan dengan teori yang menyatakan bahwa struktur modal dapat mempengaruhi persepsi risiko investor dan keputusan investasi mereka.  Penelitian ini memberikan wawasan bagi manajer dan investor tentang faktor-faktor yang mempengaruhi keputusan investasi dan kinerja pasar saham dalam sektor yang berkembang pesat ini.
Dampak Arus Kas Operasi, Profitabilitas, dan Capital Adequacy Ratio terhadap Return Saham pada Perusahaan Perbankan Anwar, Bunga Aprilia Salsabilla; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Secara khusus, arus kas operasi yang kuat mencerminkan kemampuan perusahaan dalam menghasilkan kas dari aktivitas operasionalnya, yang dapat meningkatkan kepercayaan investor. Profitabilitas, yang diukur melalui laba akuntansi, menunjukkan bahwa bank yang lebih menguntungkan cenderung memberikan imbal hasil yang lebih tinggi kepada pemegang saham. Selain itu, capital adequacy ratio yang tinggi menggambarkan stabilitas dan ketahanan bank dalam menghadapi risiko finansial, sehingga menarik lebih banyak minat dari investor. Penelitian ini bertujuan untuk menganalisis dampak arus kas operasi, profitabilitas, dan capital adequacy ratio terhadap return saham pada perusahaan perbankan. Temuan ini memberikan wawasan penting bagi manajemen bank untuk fokus pada peningkatan kinerja keuangan serta bagi investor dalam pengambilan keputusan investasi. Penelitian ini menyimpulkan bahwa penguatan arus kas operasi, peningkatan profitabilitas, dan pemeliharaan rasio kecukupan modal yang baik dapat memaksimalkan nilai bagi pemegang saham di sektor perbankan.
Co-Authors - - Selfiani Adira Oktaviani Tita Nurjanah Aep Saefullah Agatha Maharani Yulaeli Ahmad Fadli Ajeng Putri Wahyuningtyas Alpandi Adharyanto Amalia Mustika Aryafu'adi Amor Marundha Anditha Wanda Salsabila Anwar, Bunga Aprilia Salsabilla Anwar, Muhamad Cikhal Arda, Devid Putra Ari Rahmawan Arumi, Mira Aurelia Maritza, Erlin Avivah Shafa Nada Avriliani Dwi Septiana Avriliani Dwi Septianay Ayu Permata Sari Ayu Sastro, Indah Azhara, Yarika Belantika Sheren Aurorita Beti Nurbaiti Cantika Ramadina PD Della Puspita Denisa Salsabila Viyanis Dewi Puspaningtyas Dewi, Atika Somantri Dina Erliana Dinanti, Dara dinda salsabila Dwikora Harjo Eka Lala Sari Eka Lala Sari Endah Prewesti Ningrum Erka Azaza Adellia Fenny Zyahwa Fitriana Fitriana Gisca Dwi Desriyunia Hafizh, Muhammad Maulana Hendi Prihanto Hermanto Jusuf Moestopo Idel Eprianto Indah Puspita Sari Jasmine Jasmine Juwainah Juwainah Kartika Wulandhari Khalisa Fahira Kukuh Bhagaskara Lasmarina Suci Oktavia Lathifah Zahra,, Harsa Lyra Aldina Muhammad Reza Adi Nugroho Mukuan, Arthur Mutia Fahrati Nabilah Rafifah Khairunnisa Nada Salsabila Narpati, Bintang Natalia Titik Wiyani Naveli, Navia Nehemia Apriyani Panjaitan Ningrum, Aisyah Eka Ningrum, Endah Prawesti Nova Lia Situmorang Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Nurdiyanto Nurdiyanto Nuryati, Tutty Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Putri Hana Salsafila Putri, Sela Dwi Putri, Yosi Ika Rachmat Pramukty Rahmawati Indah Lestari Rahmawati, Siska Aprilia Raisa Raisa Ramadhani Nurfitria Ramdhani Ahmad Fariz Putra Setiawan Sabilah Ayu Adinda Yani Salsabila, Naila Shafa Sari, Riski Ulan Selfiani Selfiani Sheyla Ayu Andini Sumarno Manrejo Sundari, Iska Ayu Syamsudin Syamsudin Tambun, Olga Resia Dame Tania Zahra Yogananda Tri Widyastuti Triyani Ismayadi tutty nurhayati uswatun khasanah Verliani Dasmaran Vina Ramaadhianti Vina Ramadhianti Wafiyyah Septiwidya Wardani, Tiara Kusuma Wijayanti, Murti Wiwin Aini Syifa