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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Manajemen Journal Economics & Business Atmajaya Indonesia Indonesian Journal of Electrical Engineering and Computer Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Linda Kusumaning Wedari
Accounting Department, School Of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

 1 
Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Arga Fajar Santosa; Linda Kusumaning Wedari
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s growth, and company size.Samples are obtained by sampling purposive method and obtained 310 observation data from 2001–2005. The logistic regression model testing is conducted four times because the financial condition variable has four different proxy models of bankcruptcy. The result of this research is that the audit quality and company growth do not influence on `going concern` opinion. The company size and company`s financial condition influences negatively toward the `going concern` opinion when the proxy model of bankcruptcy used the Altman Model and Springate Model, while the Zmijeski and the Revised Altman models are rejected. The `going concern` audit opinion prior year has positive influence toward `going concern` opinion.Keyword:    Going concern opinion, audit quality, financial distress, audit opinion prior year, growth, company size, The Zmijeski (1984), The Altman Model (1968), Revised Altman model (1993), The Springate Model (1978)
Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45 Shella Shella; Linda Kusumaning Wedari
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art3

Abstract

Penelitian ini merupakan penelitian empiris yang bertujuan untuk mengetahui pengaruh intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan go public di Bursa Efek Indonesia (BEI) dalam indeks LQ-45 untuk periode 2012 sampai dengan 2014. Pengujian ini dilakukan dengan menggunakan regresi linear berganda terhadap data sebanyak 64 sampel. Hasil dari penelitian ini menunjukkan adanya pengaruh signifikan yang positif antara intellectual capital dan market performance. Pasar memberikan nilai yang lebih tinggi pada perusahaan yang mempunyai intellectual capital yang tinggi. Sementara itu, intellectual capital disclosure berpengaruh signifikan secara negatif terhadap market performance. Semakin tinggi intellectual capital disclosure yang dilakukan perusahaan maka semakin rendah market performance.
Co-Authors Arga Fajar Santosa First Tania Putri Jovita Mau Bere, Alejandro Billyjoe Megawati Oktorina Ningrum, Gita Sulistya Putra, Richard Win Shella Shella Tondang, Riris Desy R