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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Riva Ubar Harahap
Universitas Muhammadiyah Sumatera Utara, Medan
Economics, Econometrics & Finance

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Pengaruh Ukuran Kantor Akuntan Publik, Likuiditas, dan Profitabilitas Terhadap Audit Delay Mhd Hasan Pasaribu; Riva Ubar Harahap
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3460

Abstract

This study aims to analyze the factors that affect audit delay in the form of KAP size, liquidity, and profitability. The type of research itself is associative with a sample of 17 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The selection of this case is based on the pandemic conditions that hit the entire world in the period 2019 to 2021 where investment focused a lot on sectors that are more crucial than investment in property and real estate, so curiosity arose about the impact of the pandemic on this sector, especially in its changes. The research was conducted on the Indonesia Stock Exchange (IDX) located in the city of Medan so that it can be understood that the data used is secondary data / not raw data. The data used in this study is a time series covering 2019 to 2021 totaling 51 data. Data analysis analysis techniques use logistic regression analysis which includes Partial Model Significant Test, Simultaneous Testing (Omnibus). The results of the research conducted showed that: 1) The size of the KAP did not have a significant effect on the audit delay; 2) Liquidity has no significant effect on audit delay; and 3) Profitability does not affect audit delay, but all three simultaneously affect audit delay in property and real estate sector companies that have been listed on the Indonesia Stock Exchange.
Pengaruh Debt Default, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern Mhd. Husein Pasaribu; Riva Ubar Harahap
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3461

Abstract

Annual financial statements are a means of publication that can be used by every business management in informing the company's financial condition to interested parties, this is certainly needed to create transparency between business management and stakeholders in the community, including matters related to the receipt of going concern audit opinions issued by independent auditors. The purpose of this study is to analyze what factors can influence the going concern audit opinion seen in terms of debt default, company growth, and solvency owned by a company. With a sample of 26 companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX), this study will use a quantitative-associative approach with the analytical technique used is logistic regression analysis that utilizes supporting tools in the form of statistical software in the form of SPSS. This study will use time-series data where the period of years to be observed is from 2019 to 2021, thus the amount of data to be processed and analyzed will total 78 raw data. The results obtained in this study included 26 companies sampled in the study, 19 of which received a going concern audit opinion with determinants that influence it, including: 1) Debt default has no effect on the going concern audit opinion (significance value 0.196 (greater than 0.05)); 2) Company growth has no effect on the going concern audit opinion (significance value 0.646 (greater than 0.05)); and 3) Solvency affects the going concern audit opinion (significance value 0.023 (less than 0.05)). In addition, if analyzed together, the three determinants still do not show a significant influence on the going concern audit opinion variable, it can be seen from the significance value of 0.055 (greater than 0.05) in companies engaged in property and real estate listed on the IDX.
Co-Authors Mhd Hasan Pasaribu Mhd. Husein Pasaribu