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All Journal Journal of Economic, Bussines and Accounting (COSTING) Media Bina Ilmiah Scripta Economica: Journal of Economics, Management, and Accounting
Jamaludin Iskak
Universitas Tarumanagara Jakarta
Humanities Economics, Econometrics & Finance Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Brillianty Theodorus; Jamaludin Iskak
Media Bina Ilmiah Vol. 17 No. 8: Maret 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i8.330

Abstract

The loss of public confidence in the company’s image and the company’s management due to the substantial doubt about the company’s ability to survive, so the auditor’s responsibility to give an opinion of whether the company can maintain its viability by providing going concern opinion. This research aims to investigate the factors that have the influence on the probability of issuing a going concern opinion. The variables used are profitability, liquidity, solvability, audit quality and the prior audit opinion. The research data obtained from the financial statements of the manufacturing companies listed on Indonesia Stock Exchange period 2018 – 2021 and analyzed by binary logistic regression analysis method with program SPSS 26.0. The research result found that profitability, solvability and the prior audit opinion significantly influence the probability of having a going concern opinion from the auditor. It can be concluded that a company will not have a going concern problem if it has a good profitability and (though) low solvency. In addition, an auditor as an independent party should be reliable in providing opinions related to the issue of going concern. In addition, an auditor as an independent party should be reliable in providing opinions related to the issue of going concern.
Pengaruh Kompetensi Auditor, Audit Tenure Dan Time Budget Pressure Pada Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Bali) Ni Putu Achintya Wibawa Putri; Jamaludin Iskak
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10871

Abstract

Persaingan perekonomian global semakin ketat, baik pada sektor bisnis maupun jasa seperti Kantor Akuntan Publik. Dengan berkembangnya perusahaan publik semakin meningkat juga kebutuhan terhadap laporan audit yang berkualitas, laporan audit sangat diperlukan bagi manajemen dalam pengambilan keputusan bisnis, bagi investor untuk melihat kondisi perusahaan sebelum berinvestasi, bagi regulator dalam hal pengawasan bagi perusahaan agar sesuai dengan peraturan yang berlaku. Sampai saat ini berbagai kasus keuangan telah terungkap, kasus tersebut melibatkan Kantor Akuntan Publik karena rendahnya kualitas audit yang dihasilkan, sehingga regulator memberikan sanksi berupa pencabutan dan pembekuan sementara izin kantor, selain itu berakibat juga pada menurunnya kepercayaan publik kepada akuntan publik. Untuk meminimalisir kasus serupa, auditor harus terus meningkatkan kualitas auditnya dengan memperhatikan faktor-faktor yang berpengaruh terhadap kualitas audit antara lain kompetensi auditor, audit tenure, dan time budget pressure. Data penelitian ini dikumpulkan menggunakan kuesioner dengan google form, responden penelitian adalah auditor di Kantor Akuntan Publik Provinsi Bali. Metode penentuan sampel menggunakan purposive sampling dengan kriteria auditor yang bekerja aktif pada Kantor Akuntan Publik di Denpasar - Bali sesuai dengan Buku Direktori KAP & AP tahun 2024 dan auditor yang memiliki pengalaman audit lebih dari satu tahun, sehingga diperoleh responden sejumlah 170 orang. Teknik analisis data yang digunakan dalam penelitian ini menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa kompetensi auditor berpengaruh positif pada kualitas audit, audit tenure dan time budget pressure berpengaruh negatif terhadap kualitas audit. Simpulan dari hasil penelitian adalah semakin tinggi kompetensi yang dimiliki auditor dapat meningkatkan kualitas audit, sementara audit tenure dan time budget pressure yang tinggi akan menurunkan kualitas audit. Saran bagi penelitian selanjutnya diharapkan dapat menambahkan faktor-faktor lain yang mempengaruhi kualitas audit pada Kantor Akuntan Publik.
Efektivitas Penerapan Coso Internal Control Framework dan Implikasinya Terhadap Deteksi Fraud pada Badan Usaha Milik Negara Lovely Audrey; Jamaludin Iskak
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jea66y20

Abstract

State-Owned Enterprises (SOEs) play a strategic role in Indonesia’s economy; however, operational complexity and the large scale of managed assets increase the risk of fraud when internal controls are ineffective. This study aims to analyze the effectiveness of the COSO Internal Control Framework implementation and its implications for fraud detection in SOEs. The research employs a qualitative approach with a comparative case study design involving PT Bank Negara Indonesia (Persero) Tbk. and PT Waskita Karya (Persero) Tbk. Data were obtained through document analysis of annual reports, corporate governance reports, regulations, and supporting publications. The results indicate that BNI effectively implemented the five COSO components, enabling faster fraud detection and response. Conversely, weak COSO implementation at Waskita Karya resulted in prolonged fraud with significant financial impacts. The control environment, particularly tone at the top, was identified as the key factor determining the effectiveness of the internal control system. COSO implementation does not eliminate fraud entirely but enhances organizational capability to accelerate fraud detection and limit its consequences
Co-Authors Brillianty Theodorus Lovely Audrey Ni Putu Achintya Wibawa Putri