Putri, Silvani
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Determinan Penerimaan Opini Audit Going Concern (GCAO): Putri, Silvani; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.4684

Abstract

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion. Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping
Determinan Penerimaan Opini Audit Going Concern (OAGC): Putri, Silvani; Suhartini, Dwi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4722

Abstract

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.
Analisis Novel “Ayah” Karya Andrea Hirata dengan Pendekatan Ekspresif Wulandari, Nadia; Putri, Silvani; Siregar, Sulistianty Fay; Putri, Dilla Eka; Chairani, Shakila Shakila; Lubis, Fitriani
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendekatan ekspresif dalam karya sastra menyoroti usaha penulis untuk menyampaikan ide-ide mereka. Novel adalah salah satu jenis karya sastra yang bersifat imajinatif, novel ini biasa menyajikan berbagai masalah manusia dalam kehidupan sehari-hari Penulis memilih untuk menganalisis ekspresif pada novel "Ayah" karya Andrea Hirata karena novel ini sangat menarik untuk dikaji. Rumusan masalah pada penelitian ini tentang bagaimana analisis pendekatan ekspresif novel “Ayah” Karya Andrea Hirata. Tujuan penelitian penelitian ini untuk mendeskripsikan pendekatan ekspresif yang terdapat pada novel “Ayah” Karya Andrea Hirata. Manfaat penelitian secara teoritis diharapkan penelitian ini mampu memberikan pengembangan wawasan terhadap karya sastra novel maupun pendekatan ekspresif. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Setelah membaca dan memberikan tanda pada setiap cerita yang terdapat pada novel “Ayah” Karya Andrea Hirata, maka dapat dipaparkan perasaan senang dan sedih yang diekspresikan penulis novel. Dengan menggunakan pendekatan ekspresif, dapat dipahami apa yang terjadi pada saat itu, bagaimana perasaan penulis atau imajinasi penulis.