Irna Maya Sari
Universitas Pamulang

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PENGARUH KUALITAS AUDIT, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mega Arum; Irna Maya Sari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.604

Abstract

The purpose of this study is to test whether audit quality, liquidity, profitability and solvency affect the audit opinion of going concern in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This study uses the purposive sampling method, namely by determining the sample by considering certain criteria. The research sample of 15 companies was taken from the pupulation of manufacturing companies in the industrial and real estate sub-sectors listed on the Indonesia stock exchange for the 2018-2022 period that have met the criteria that have been determined late. The data used is secondary data obtained from the Indonesia Stock Exchange and data analysis using the multicollinearity uni and logistic regression analysis with the SPSS version 25 application. The results of this study are that there is no influence between audit quality, liquidity, profitability and solvency on the audit opinion of going concern in manufacturing companies and property and real estate sub-sectors listed on the Indonesia Stock Exchange for the period 2018 – 2022
PENGARUH KEBIJAKA N PEMERINTAH TERHADAP RESILIENCE UMKM DIMASA PANDEMIC COVID-19 Iroh Rahmawati; Irna Maya Sari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.605

Abstract

COVID-19 has had four main impacts on MSMEs and the informal sector.First, a decline in sales, second, limited supply  of raw materials, third, difficulty in paying loans, fourth, layoffs of employees, limited sales receipts make informal business actors try to reduce expenses, by reduce the amount of employee salaries.The purpose of this study is to find out how much government policy has an influence  on the resilience of MSMEs during the Covid-19 pandemic, especially in the city of Serang and to provide suggestions and policies to the government.  The research method used is simple linear regression. The results of this study show that government policies have an effect on  the resilience  of MSMEs during the Covid-19 pandemic in the city of Serang by 0.673 or 67.3%