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All Journal JURNAL RISET AKUNTANSI DAN AUDITING
Ventje Ilat
Sam Ratulangi University, Economics and Business Faculty
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA Anggelina Margareta Riamelia Montolalu; Ventje Ilat; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45787

Abstract

This study aims to determine the effect of Financial Distress, Debt Default, and Profitability on Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia (2016-2019). The data sample in this study were obtained using purposive sampling techniques and generated 35 data, namely 5 years of timeseries data and 7 companies. This study was analyzed using Non Parametric Chi Square. The result showed that: (1) Financial Distress have a positive effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 40.50%. (2) Debt Default have a positive effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 57.70%. (3) Profitability (Return On Asset) have a negative effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 29.60%.
PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Alif Hendra Prasetya; Ventje Ilat; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45788

Abstract

This study aims to determine the effect of dividend policy (X1), investment decisions (X2), and capital structure (X3) on firm value (Y) in banking companies listed on the Stock Exchange in 2017-2021.This research is a quantitative research by processing secondary data in the form of an annual report of a banking company. The sampling of this research was carried out using a purposive sampling method, namely the selection of samples was not random, but by using certain considerations and criteria set by researchers in the banking sector companies listed on the IDX in 2017-2021 with a total of 90 samples of observations. The data analysis method used is descriptive analysis, classical assumption testing, multiple linear regression analysis, and statistical testing. The results obtained indicate that dividend policy has a negative effect on firm value, while investment decisions and capital structure have a significant positive effect on firm value.
ANALISIS KINERJA PEGAWAI DI INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA SETELAH PENERAPAN SISTEM ELEKTRONIK KINERJA (e-KIN) Januar Briand Saiyang; Ventje Ilat; Hendrik Manossoh
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45829

Abstract

In an effort to implement good and results-oriented governance, the Provincial Government of North Sulawesi has made improvements to the performance of ASN which is considered to be still not meeting the standards. The North Sulawesi Provincial Government created a breakthrough to improve employee performance with a system connected to technology called Electronic Performance (e-Kin) which is useful for measuring the performance of all State Civil Apparatuses to improve the performance of government officials. In its application, there are problems that arise because the distribution of types of activities can be accessed by all ASN, although in accordance with the Main Tasks and Functions of different Regional Apparatus Organizations and the weight of performance points is not appropriate and proportional to the type of activity or activity carried out. The results of this study indicate that the implementation of e-Kinerja of Regional Inspectorate employees is not fully in accordance with the purpose of the application of e-Kinerja itself, namely to solve problems of performance and welfare of the ASN of the Regional Inspectorate of North Sulawesi Province. Therefore, efforts are needed, namely: e-Kin has clear, efficient, effective benchmarks and is monitored and supervised by direct superiors through the e-Kin system.
Co-Authors Alif Hendra Prasetya Anggelina Margareta Riamelia Montolalu Hendrik Gamaliel Hendrik Manossoh Januar Briand Saiyang Novi Swandari Budiarso