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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) RESLAJ: Religion Education Social Laa Roiba Journal
Jenny Zain
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE IDX Jenny Zain; Bunga Hanggraini Meiviandra; Trica Angkat; Widodo Sinaga; Oky Syahputra
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.104

Abstract

This study aims to determine the effect of Audit Quality, Company Size, KAP Reputation and Audit Tenure on Going Concern Audit Opinions. This research is focused on Real Estate and Property companies listed on the IDX in 2020-2022 with a total of 81 samples. The data analysis technique used is using SPSS software with the aim of obtaining accurate calculation results and facilitating proper data processing. The results of this study are audit quality, KAP reputation, and audit tenure have no effect on going concern audit opinion. Meanwhile, company size has a significant effect on going concern audit opinion.
Pengaruh Locus of Control, Kompleksitas Tugas, Due Professional Care, dan Audit Tenure terhadap Audit Judgement pada Kantor Akuntan Publik di Wilayah Kota Medan Kensa Lie; Ester Halawa; Jenny Zain; Oky Syahputra
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.2133

Abstract

The public accounting firm (KAP) obtains permission from the Minister of Finance as an institution for public accountants to provide services. Public Accounting Firms are responsible for auditing the published historical financial statements of all publicly traded companies, most other fairly large companies, and many smaller noncommercial companies and organizations. In reality, there are still publicly traded companies that experience legal problems related to various forms of fraud in accounting practices. The type of research method used in this research is quantitative descriptive methods. The data analysis method used in this research is Partial Least Square (PLS). Based on the results of research conducted on employees at KAP in the Medan city area, it was found that task complexity had an influence on Audit Judgment.
Co-Authors Bunga Hanggraini Meiviandra Ester Halawa Kensa Lie Miftahul Zannah Oky syahputra Trica Angkat Widodo Sinaga