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All Journal Jurnal Comparative : Ekonomi Dan Bisnis IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Sustari Alamsyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH REPUTASI AUDITOR, UKURAN PERUSAHAAN, AUDIT TENURE DAN FINANCIAL DISTRESS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Hustna Dara Sarra; Sustari Alamsyah
Jurnal Comparative: Ekonomi dan Bisnis Vol 2, No 1 (2020): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.09 KB) | DOI: 10.31000/combis.v2i1.3104

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh reputasi auditor, ukuran perusahaan, audit tenure dan financial distress terhadap pemberian opini audit going concern pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Dari 43 perusahaan yang terdaftar, hanya 10 perusahaan yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Teknik analisis data dilakukan dengan Pengujian hipotesis, Uji F, Uji t dan Uji R2 menggunakan analisis regresi data panel dengan bantuan Eviews 9 for windows. Hasil penelitian menunjukkan bahwa secara simultan variabel reputasi auditor, ukuran perusahaan, audit tenure dan financial distress berpengaruh terhadap opini audit going concern pada perusahaan sektor aneka industri yang terdaftar dalam Bursa Efek Indonesia pada tahun 2012-2016. Secara parsial reputasi auditor berpengaruh positif terhadap pemberian opini audit going concern, audit tenure berpengaruh negatif terhadap pemberian opini audit going concern, ukuran perusahaan dan financial distress tidak berpengaruh pemberian opini audit going concern. Kata kunci : Opini Audit Going Concern, Reputasi Auditor, Ukuran    Perusahaan, Audit Tenure dan Financial Distress
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
Determinan Finansial Distress Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Mohamad Zulman Hakim; Aprilliani Tri Wiyanti; , Imam Hidayat; Januar Eky Pambudi; Dirvi Surya Abbas; Sustari Alamsyah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.1056

Abstract

This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.
Co-Authors , Imam Hidayat Abbas, Dirvi Surya Aprilliani Tri Wiyanti Dhea Zatira Eni Suharti Febrianto, Hendra Galuh Hamdani Hustna Dara Sarra Imam Hidayat Mohamad Zulman Hakim Pambudi, Januar Eky Sonia Nadia Muslimah