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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Dinasti International Journal of Management Science Greenation International Journal of Economics and Accounting
Winarta, Wiwiek
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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FACTORS AFFECTING GOING CONCERN AUDIT OPINION IN HOSPITALITY COMPANIES IN INDONESIA Winarta, Wiwiek; Kuntadi, Cris
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.7990

Abstract

ABSTRACTThis study aims to determine the factors influencing going concern audit opinion on the emphasis of the matter paragraph. The factors studied were 7 (seven) variables: size, growth, liquidity, solvability, asset turnover, working capital turnover, and company profitability. This study uses a quantitative research method using secondary data from hospitality companies in the consumer cyclical sector listed on the Indonesia Stock Exchange. The population of this research data uses 29 companies during the Covid-19 pandemic in 2020-2021. The purposive sampling technique resulted in 23 companies as samples. The number of observations was 46 companies for 2 (two) years. The data analysis method uses logistic regression. The data analysis result shows that only 1 (one) variable, namely the working capital turnover, significantly has a negative effect on the probability of getting going concern audit opinion on the emphasis of the matter paragraph. This study implies that working capital turnover is an early warning signal from the auditor in assessing the company's sustainability during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi opini audit going concern pada paragraf emphasis of matter. Faktor-faktor yang diteliti sebanyak 7 (tujuh) variabel, yaitu: ukuran, pertumbuhan, likuiditas, solvabilitas, perputaran aset, perputaran modal kerja, dan profitabilitas perusahaan. Metode penelitian dilakukan secara kuantitatif menggunakan data sekunder perusahaan perhotelan di sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia. Populasi data penelitian ini sebanyak 29 perusahaan pada masa pandemi Covid-19 tahun 2020-2021. Teknik purposive sampling menghasilkan 23 perusahaan sebagai sampel dan jumlah amatan sebanyak 46 perusahaan selama 2 (dua) tahun. Metode analisis data menggunakan regresi logistik. Hasil analisis data menunjukkan bahwa hanya terdapat 1 (satu) variabel, yaitu perputaran modal kerja yang secara signifikan berpengaruh negatif terhadap peluang mendapatkan opini audit going concern pada paragraf emphasis of matter. Implikasi dari penelitian ini adalah perputaran modal kerja merupakan sinyal peringatan dini dari auditor dalam menilai keberlanjutan perusahaan pada masa pandemi COVID-19.
Company Size as a Moderating Determinant of Going Concern Audit Opinion (GCAO) on Emphasis of Matter (EOM) Paragraph Winarta, Wiwiek; Sailendra, Sailendra
Dinasti International Journal of Management Science Vol. 5 No. 6 (2024): Dinasti International Journal of Management Science (July - August 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v5i6.3067

Abstract

This study aims to examine the effect of solvency and asset turnover on the company's chances of receiving a GCAO on EOM paragraph, with company size as a moderating variable. The research focuses on companies in the hospitality industry listed on the Indonesia Stock Exchange during the Covid-19 pandemic in the 2020-2022 period. The independent variables analyzed include solvency and asset turnover, while the dependent variable is the GCAO on EOM paragraph. This research method uses a purposive sampling technique to select 28 companies as samples for the 2020-2022 period. Data analysis was carried out using logistic regression implemented through the EViews application. The results of the analysis show that the higher the debt or low solvency, the higher the chance of the company receiving a GCAO on EOM paragraph. Meanwhile, the higher the asset turnover, the lower the chance of the company receiving a GCAO on EOM paragraph. In addition, company size is proven to moderate the effect of solvency and asset turnover on the chances of receiving a GCAO on EOM paragraph. In conclusion, companies with high solvency and high asset turnover during the Covid-19 pandemic can maintain their business continuity, so auditors do not feel the need to issue a GCAO on EOM paragraph.
Audit Committee and Audit Quality Reduction Behavior (A Literature Study) Winarta, Wiwiek; Ahmar, Nurmala
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.217

Abstract

This study aims to review the literature related to the impact of audit committee characteristics on audit quality and identify research gaps in this area. The phenomenon of audit-quality reduction behavior is a significant issue in the audit world, where this behavior can reduce the quality of the resulting audit. This study reveals that audit committee characteristics such as committee size, frequency of meetings, and financial expertise of members play an important role in determining the resulting audit quality. The findings show that larger audit committees that meet more frequently tend to produce higher quality audits. In addition, the financial expertise of audit committee members has been proven to improve the committee's ability to detect and prevent errors or fraud in financial statements. This study also supports the Theory of the Firm which states that the main objective of the firm is to maximize value for shareholders by minimizing agency costs and increasing operational efficiency. These findings have important implications for the development of better corporate governance policies and practices.
Co-Authors Cris Kuntadi Nurmala Ahmar Sailendra, Sailendra