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All Journal Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Lim, Alex Christian
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Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH VARIABEL PENGAUDITAN DAN VARIABEL KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN Lim, Alex Christian; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.669

Abstract

ABSTRACT This study aims to prove the influence of these variables on going concern audit opinions. these variables consist of two factors, namely auditing factors and financial factors. The auditing factors used in this study consist of audit quality, auditor reputation, audit tenure, audit lag, and opinion shopping. Then, the financial factors used in this study consist of profitability, liquidity, solvency, and leverage. The sample used in this research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange. The sample selection was carried out using a purposive sampling technique. Based on the sample selection process, 33 sample companies were obtained and the research observation period was carried out for 5 years, so that the total was 165 data, from 33 manufacturing companies in the consumer goods industry sector for 5 years. The type of data used is secondary data published by the Indonesia Stock Exchange, in the form of audited financial report data along with reports from independent auditors of manufacturing companies in the consumer goods industry sector. Data collection techniques were carried out using documentation techniques by searching for and collecting research object data. The analysis in this study uses logistic regression. The results of this study indicate that all independent variables used in this study have no significant effect on going concern audit opinion. This is because in this study using a sample of companies that do not experience negative profits (losses). Therefore the result is that all the independent variables used in this study have no significant effect on giving a going-concern audit opinion to companies that experience positive net profit (profit). Keywords: Going Concern Audit Opinion, Audit Quality, Auditor Reputation, Audit Tenure, Audit Lag, Opinion Shopping, Profitability, Liquidity, Solvency, Leverage.
Inovasi Strategi Developer The Araya di Tengah Resesi Ekonomi Global Kuswandana, Sheila Aryani; Lim, Alex Christian; Wahyono, Seno Aji
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 3 (2023): Prosiding Seminar Nasional Ekonomi dan Bisnis
Publisher : Ma Chung Press

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Abstract

The Araya merupakan salah satu developer perumahan di Kota Malang, Jawa Timur. Tulisan ini menjelaskan inovasi strategi yang digunakan The Araya saat menghadapi resesi ekonomi global. Strategi yang digunakan berdasarkan pada teori Strategic Management in the innovation economy approaches, dimana teori ini terdiri dari empat strategi yang digunakan oleh The Araya yaitu brand capital, working capital, human capital, dan physical capital. Ada dua faktor yang menyebabkan dilakukannya strategi ini, yaitu faktor internal dan faktor eksternal dari The Araya. Kedua faktor ini yang melatarbelakangi, diterapkannya strategi-strategi tersebut. Setelah menerapkan strategi yang dibuat, dapat diketahui bahwa strategi tersebut membuat The Araya mampu bertahan di tengah resesi ekonomi global, serta dapat mengatasi tantangan-tantangan dalam bisnisnya.
Co-Authors Daniel Sugama Stephanus Kuswandana, Sheila Aryani Wahyono, Seno Aji