Rr. Lulus Prapti Nugroho Setiasih Surjanti
Universitas Semarang

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OPINI AUDIT GOING CONCERN: SUATU KAJIAN EMPIRIS Ardiani Ika Sulistyawati; Yulianti; Dian Triyani; Rr. Lulus Prapti Nugroho Setiasih Surjanti
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research is motivated by the existence of problems in the form of gap phenomena in the form of discrepancies in the results of the analysis regarding the direction of the relationship between the independent variables of the study which include the previous year's audit opinion, company size, liquidity, profitability, and solvency with the dependent variable going concern audit opinion in manufacturing companies listed on the Stock Exchange Indonesian Securities in 2016- 2020. This study aims to examine the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted with a quantitative research approach. This type of research is descriptive research. The population in this research is 160 companies and the total sample is 32 manufacturing companies listed on the Indonesia Stock Exchange 2016-2020. The variables related to this research are the previous year's audit opinion, company size, liquidity, profitability, and solvency and going concern audit opinion in manufacturing companies. Data analysis technique using logistic regression. The results showed that there was a significant effect on the previous year's audit opinion, profitability, and solvency variables on going concern audit opinion in manufacturing companies, while the company size and liquidity variables had no significant effect on going concern audit opinion in manufacturing companies listed on the Stock Exchange. Indonesia.
Analysis of Determinants of MSMEs Performance Rr. Lulus Prapti Nugroho Setiasih Surjanti; Edy Mulyantomo; Dian Triyani
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5060

Abstract

Various business sectors carried out by MSMEs actors continue to experience growth and development. This fact confirms that MSMEs has promising potential for expansion and provides good opportunities for business actors. The same goes for MSMEsactors in Bendungan Village, Gajahmungkur Sub-district, Semarang. They must consistently improve their performance to continue to provide positive contributions to the local population. Social capital and financial capital need attention, besides continuously honing the human resource capabilities of MSMEs actors. Based on the above, research conducted on 103 UMKM actors in Mranggen District, Demak Regency, successfully proves that (1) partially, social capital and financial capital have a significant positive effect on MSMEs performance, and (2) human resource competence proves to strengthen the influence of social capital and financial capital on MSMEs performance. The resulting coefficient of determination is 30.3%.