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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi
Wahyuni, Nabillah Nur
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Economics, Econometrics & Finance

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Analysis of the Implementation of PSAK No. 2 in Healthcare Sector Companies in 2021-2022 Alfayed, Jonathan Tristan; Wahyuni, Nabillah Nur; Anastasia, Anastasia; Simon, Febryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The cash flow statement is an integral part of the company's financial statements in each period. This indicates that the statement of cash flows is significant, especially in helping users of financial statements in decision-making. Therefore, the company must be able to prepare a cash flow statement following the provisions set by PSAK No. 2 which regulates the cash flow statement. This study aims to identify the cash flow statement of each healthcare sector company in 2021-2022 and its application following the provisions of PSAK No. 2. This study uses a descriptive qualitative method using purposive sampling techniques to collect secondary data that has been published by the IDX official website related to healthcare sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The results of the research that has been conducted show that healthcare sector companies have implemented cash flow statements following the provisions stipulated by PSAK No. 2, but it is known that there are still several elements in the company's cash flow statement that do not follow the provisions specified by PSAK No. 2.
PENGARUH AUDIT DELAY, LEVERAGE, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Wahyuni, Nabillah Nur; Michael, Michael
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.659

Abstract

This study was conducted with the aim of analyzing the factors that influence going concern audit opinion based on audit delay, leverage, previous year's audit opinion and company size. The sample of this study used energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period using purposive sampling techniques. The research method used is an associative quantitative approach with secondary data sources in the form of financial statements. This study uses SPSS version 26 to perform logistic regression analysis. This study found that leverage and the previous year's audit opinion affect going concern audit opinion. Meanwhile, audit delay and company size have no effect on going concern audit opinion
Co-Authors Alfayed, Jonathan Tristan Anastasia Anastasia Michael Michael Simon, Febryanti