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All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal ASET (Akuntansi Riset) ABDIMAS Jurnal Pengabdian Kepada Masyarakat Proceeding of International Conference on Entrepreneurship (IConEnt) KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Akuntansi
Budi Kurniawan
Institut Teknologi Dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Financial Distress pada Perusahaan Sektor Transportasi Putri Dwi Oktaviani; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of liquidity, profitability, and leverage on financial distress. This study uses quantitative data. The population in this study were all transportation companies listed on the Indonesia Stock Exchange (IDX) in the period 2016 - 2019. The sample selection method used purposive sampling method and obtained the number of research samples as many as 26 companies with a total of 104 observational data. The data analysis in this study used the Eviews version 10. The results showed that liquidity with the current ratio proxy had an effect on financial distress conditions. Profitability with the return on assets (ROA) proxy has no effect on financial distress and leverage with the debt ratio proxy has no effect on financial distress.
Pengaruh Profitabilitas, Likuiditas dan Opini Audit Terhadap Kualitas Audit dengan Kualitas Audit sebagai Variabel Pemoderasi Ferreriano Joseph Riantio Wadhi; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effect of profitability, liquidity, and audit opinion on audit delay with audit quality as a moderating variable. The sample used in this study is a manufacturing company that is consistently listed on the Indonesia Stock Exchange in the 2015-2019 period, with a total sample of 63 companies using the purposive sampling method with the data analysis method using the panel data regression method. The results of this study indicate that profitability has no effect on audit delay, liquidity has no effect on audit delay, audit opinion has no effect on audit delay, audit quality is able to moderate profitability on audit delay and quality is not able to moderate liquidity and audit opinion on audit delay.
Pengaruh Ukuran Kap dan Audit Fee Terhadap Auditor Switching dengan Tingkat Pertumbuhan Perusahaan Klien sebagai Variabel Moderasi Meita Margaretha; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The research aims to test the impact of the size kap and audit fee on auditors switching with the rate of growth of client companies as moderation variables. The population in this study is the entire infrastructure, utility and transport companies registered at the Indonesia stock exchange in 2015-2019. The number of samples used in this study is 25 companies with sample samples sampling techniques and the number of research data observations obtained at 125. Data analysis methods are done with regression and moderated regression analysis (mra). Research has concluded that the size of the bonnet effect positive on the auditors switching and the audit fee reflects negative on the auditors switching. The rate of growth for corporate clients was unable to modernize the oversize of the hoods and the audit switching auditors.
Pengaruh Financial Distress, Pertumbuhan Perusahaan, dan Kualitas Audit Terhadap Opini Audit Going Concern Ayang Novasya; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study discusses the effect of financial distress, company growth, and audit quality on going concern audit opinion. The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples used in this study were 39 companies with purposive sampling technique and the number of observations of research data obtained was 195. The method of data analysis was carried out using logistic regression analysis. The results of the study conclude that financial distress has a negative effect on going-concern audit opinion, company growth has a positive effect on going-concern audit opinion, and audit quality has no effect on going-concern audit opinion.
Pelatihan Pencatatan dan Pelaporan Keuangan Rumah Tangga Nelayan di Tidore Maulana Malik Muhammad; Budi Kurniawan; Florencia Irena Lawita; Ricard Hermawan
ABDIMAS Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): Pengabdian Kepada Masyarakat
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/abdimas.v4i1.3575

Abstract

Penelitian ini bertujuan untuk meningkatkan kualitas hidup nelayan di Tidore Kepulauan melalui pelatihan pencatatan dan pelaporan keuangan rumah tangga. Pelatihan ini mencakup perubahan pola pikir, manajemen wirausaha, manajemen keuangan, dan penggunaan teknologi digital BukuKas. Kegiatan ini dirancang untuk membantu nelayan mengoptimalkan pendapatan mereka melalui pengelolaan keuangan yang lebih baik dan pemanfaatan teknologi. Dengan pelatihan ini, diharapkan nelayan mampu memanfaatkan potensi usaha dari hasil laut dan bumi, serta memiliki pengelolaan keuangan yang lebih sistematis dan terstruktur, sehingga kesejahteraan mereka dapat meningkat secara signifikan.
Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Kimberli Kimberli; Budi Kurniawan
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3901

Abstract

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth
Co-Authors Andrey Hasiholan Pulungan Angela Komala Audrey Azzahra Ayang Novasya Claudia Jessica Tunadi Elfina Astrela Sambuaga Ersa Nur Anggraeni Feline Chiquita Fenny Ferreriano Joseph Riantio Wadhi Florencia Irena Lawita Gabriella Felicia Korompis Grace Fitri Angelica Kenny Fernando Kenny Fernando Khaldea Azzahra Kimberli Kimberli Lisia Oktafiani Maria Maurin Ayu Atmanti Maulana Malik Muhammad Meita Margaretha Mia Nurulzanah Michellia Ayu Monica Febriyanti Nadya Rahmadini Nadya Syafira Pudaya Putri Dwi Oktaviani Radot Christian Ricard Hermawan Satrio Rishad Pratama Sintania Geanita Victoria Del Gracia Matahelumual Yolanda Rian Wiratam Yolanda Rian Wiratama