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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Akuntansi
Fannya Mutiara Sari
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Economics, Econometrics & Finance

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Analisis Pengaruh Pendapat Audit, Perubahan Kepemimpinan, Krisis Keuangan Terhadap Pergantian Auditor Pada Perusahaan F&B Fannya Mutiara Sari; Henitha Nadia Kristy; Irda Agustin Kustiwi
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1359

Abstract

The aim of this research is to analyze the influence of audit opinions, changes in leadership, and the financial crisis on the decision to change auditors in companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2018-2022. Auditor turnover, or auditor turnover, has become an important phenomenon in the accounting and auditing literature because it can reflect the complexity of the relationship between the company, the auditor, and external factors. The research methodology used a quantitative approach with a sample consisting of companies in the consumer goods industry sector that experienced a change of auditor during the research period. Data collection comes from annual financial reports, audit reports, and announcements of auditor changes. Logistic regression analysis was used to test the research hypothesis. The desired hope from the research results is to introduce the factors that influence the decision to change auditors in the consumer goods industry sector. The practical implications of this research can help regulatory authorities, company management, and the audit profession in identifying potential risks that may be associated with changing auditors.
Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Fannya Mutiara Sari; Annisa Ari Suci; Mufita Dea Ananta; Maria Yovita R. Pandin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2308

Abstract

This study aims to examine the influence of green accounting and environmental performance on financial performance in chemical sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The independent variables used are green accounting (X1), measured using environmental costs, and environmental performance (X2), measured using the PROPER rating, while the dependent variable is financial performance measured by ROE. The sample consists of 20 companies selected through purposive sampling, and data analysis is conducted using multiple linear regression with SPSS. The t-test results show that green accounting has a significant negative effect on financial performance, while environmental performance has a significant positive effect. The F-test indicates that both independent variables together have a significant positive effect on financial performance.
Co-Authors Annisa Ari Suci Henitha Nadia Kristy Kustiwi, Irda Agustin Maria Yovita R. Pandin Mufita Dea Ananta