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Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Kualitas Auditor dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Novi Iswa Anggraeni; Wawan Sadtyo Nugroho
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4871

Abstract

This study aims to examine the influence of Company Size, Profitability, Liquidity, Quality of Auditor, and Company Growth on Going Concern Audit Opinions. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data in this study are secondary data. The number of samples in this study were 21 companies (105 samples). Determination of the sample obtained by using purposive sampling. Hypothesis testing is done using logistic regression analysis. The results showed that company size had a negative effect on going concern audit opinion acceptance, while profitability, liquidity, auditor quality, and company growth had no effect on going concern audit opinion acceptance.
Pengaruh Profitabilitas, Solvabilitas dan Likuiditas terhadap Harga Saham Yulistian Tantra Notama; Wawan Sadtyo Nugroho; Yulinda Devi Pramita
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.5886

Abstract

Saham merupakan surat berharga sebagai bukti penyertaan atau kepemilikan individu maupun institusi dalam suatu perusahaan. Dengan adanya aktivitas transaksi jual dan beli saham di pasal modal oleh investor maka akan menimbul adanya harga saham. Harga saham merupakan cerminan dari keberhasilan pengelolaan perusahaan dalam mengelola usahanya saat ini ataupun dimasa yang akan datang, sehingga hal ini sangat penting bagi investor dalam menilai suatu perusahaan. Tujuan dari penelitian ini untuk menguji dan menganalis pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap harga saham. Data yang digunakan pada penelitian ini adalah data sekunder. Pengambilan sampel menggunakan teknik purposive sampling dengan populasi perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel penelitian diperoleh sebanyak 15 perusahaan (75 sampel). Dalam penelitian ini alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh positif terhadap harga saham. Sementara itu variabel solvabilitas dan likuiditas tidak memiliki pengaruh terhadap harga saham.
Pengaruh Audit Tenure, Opini Audit Tahun Sebelumnya, Debt Default daan Opini Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2021) Arda Laksmana Anugraha; Wawan Sadtyo Nugroho
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This study aims to examine the effect of audit tenure, previous year's audit opinion, debt default, and shopping opinion on the provision of going concern audit opinions. The population of this study was conducted in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used in this study using purposive sampling method and obtained a sample of 36 companies. The data in this study is secondary data. Giving going concern audit opinion is measured by using a dummy variable. Hypothesis testing was performed using logistic regression analysis. The results of the study indicate that the previous year's audit opinion has a positive effect on the acceptance of going concern audit opinions. Meanwhile, audit tenure, debt default, and opinion shopping have no effect on the acceptance of going concern audit opinion.
Pemberdayaan Industri Pengerajin Bambu di Dusun Gunung Mijil untuk Meningkatkan Penjualan melalui Pemasaran Digital Wawan Sadtyo Nugroho; Abizart Wicaksonando; Vikri Putra Nur Hanan; Naufal Rizky Kurniawan; Agil Zamzam Kurniawan
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2023): APRIL 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i1.126

Abstract

The purpose of this service is to provide new understanding and insight to Bamboo Craftsmen that digitalized marketing and good branding will be able to expand consumers of handicraft products being sold and also retain existing consumers. The method used to achieve this goal is to carry out five stages of service activities, namely socialization, training, practice, mentoring and evaluation. The results achieved are additional insight, understanding and knowledge of bamboo craftsmen in operating social media as a means of digital marketing to sell their products. In addition, this digitalized marketing is expected to have an economic impact on bamboo craftsmen in Gunung Mijil Hamlet, Kebonsari Village.
Presentation of Financial Statements, Internal Control System, Accessibility of Financial Statements and Performance Audit on The Accountability of Regional Financial Management Mardika Pramudianti; Wawan Sadtyo Nugroho
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.203

Abstract

This study aims to empirically test and analyze the effect of presentation of financial statements, internal control system, accessibility of financial statements and performance audit on the accountability of regional financial management. The research population is all regional organization in Magelang District. Based on the sampling method using purposive sampling, a sample of 26 regional organization in Magelang District. Hypothesis testing was performed using multiple linear regression analysis. The results showed that the presentation of financial statements had no effect on the accountability of regional financial management, internal control system had a positive effect on the accountability of regional financial management, accessibility of financial statements had no effect on the accountability of regional financial management and performance audit ad a positive effect on the accountability of regional financial management.
Pemberdayaan Karang Taruna: Budidaya Ikan Lele Cegah Putus Sekolah di Desa Sidomulyo Wawan Sadtyo Nugroho; Nurifky Muhammad Affan; Pipit Puji Lestari; Muhammad Arifin; Nurwidya Restiyono
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.177

Abstract

Jetis Hamlet is part of Sidomulyo Village in Secang District, Magelang Regency. In this hamlet, many school-aged children are involved in agricultural and construction work. Previously, the Karang Taruna youth organization in Jetis Hamlet had started a catfish farming business. However, in the last two years, this business has experienced problems due to fish disease. The purpose of this activity is to motivate partners to increase their understanding of catfish farming, increase awareness of the problem of school dropouts, and reduce poverty levels. The results of this activity show that the establishment of this empowerment program has succeeded in overcoming problems in the catfish farming group. Through consistent guidance at various stages of the project and support for start-ups, the program has been successful in restoring and growing catfish farming businesses collectively.