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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen Perbankan Keuangan Nitro
GITA SUCI, RAMA
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Economics, Econometrics & Finance

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PENGARUH KESULITAN KEUANGAN, KEGAGALAN HUTANG DAN MASA AUDIT TERHADAP OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022 ) SARI, ANJELITA; GITA SUCI, RAMA; PUTRI, ANNIE MUSTIKA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3197

Abstract

In assessing a company's ability to maintain its business continuity, this is known as a going concern audit opinion. This research aims to find out and test how financial disstress, debt default, and audit tenure influence going concern audit opinions on companies listed on the Indonesia Stock Exchange in 2021-2022. This research method uses quantitative methods. In determining the research sample, a purposive sampling technique was used, thus obtaining 53 samples from 778 populations. Data collection uses documentation studies and uses logistic regression analysis as a data analysis method. The results of the research analysis reveal that financial disstress have an effect on going concern audit opinion, while debt default and audit tenure have no effect on going concern audit opinion.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF BUMDes FINANCIAL STATEMENT IN KAMPAR REGENCY Agustina, Ulviana; Marlina, Evi; Gita Suci, Rama
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.751

Abstract

This study aims to analyze the effect of human resource competence and the use of information technology on the quality of financial statements of BUMDes in Kampar Regency. This quantitative research used primary data collected through a Likert scale questionnaire with a sample of 107 respondents, determined using simple random sampling and the Slovin formula. The data were analyzed using multiple linear regression with SPSS 26. The results show that both partially and simultaneously, human resource competence and the use of information technology significantly affect the quality of BUMDes financial statements in Kampar Regency.
Co-Authors Agustina, Ulviana Evi Marlina, Evi Putri, Annie Mustika SARI, ANJELITA