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All Journal PRIMA: Journal of Community Empowering and Services Jurnal RAK (Riset Akuntansi Keuangan)
Ramadhani, Runaily
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science

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THE EFFECT OF AUDIT LAG, AUDITOR’S REPUTATION, COMPANY SIZE, AND COMPANY GROWTH ON GOING-CONCERN AUDIT OPINION Ramadhani, Runaily; Anisma, Yuneita; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1420

Abstract

The purpose of this study is to test and demonstrate empirically the effects of audit lag, auditor’s reputation, company size, and company growth on going-concern audit opinion. This study is a quantitative study with secondary data sources. The population of this study includes 58 mining companies registered on the IDX in 2017-2021. The samples consist of 25 companies which were selected through a purposive sampling technique. The hypothesis was tested using logistic regression analysis with the IBM SPSS 25 application. According to the logistic regression test, audit lag and company size have a positive impact on going-concern audit opinion. However, neither auditor reputation nor company growth has any effect on going-concern audit opinion.
THE EFFECT OF AUDIT LAG, AUDITOR’S REPUTATION, COMPANY SIZE, AND COMPANY GROWTH ON GOING-CONCERN AUDIT OPINION Ramadhani, Runaily; Anisma, Yuneita; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1420

Abstract

The purpose of this study is to test and demonstrate empirically the effects of audit lag, auditor’s reputation, company size, and company growth on going-concern audit opinion. This study is a quantitative study with secondary data sources. The population of this study includes 58 mining companies registered on the IDX in 2017-2021. The samples consist of 25 companies which were selected through a purposive sampling technique. The hypothesis was tested using logistic regression analysis with the IBM SPSS 25 application. According to the logistic regression test, audit lag and company size have a positive impact on going-concern audit opinion. However, neither auditor reputation nor company growth has any effect on going-concern audit opinion.
Pump and Filter Machine Application in Overcoming Pool Water Quality Problems in Rumbai Bukit Village Hasibuan, Saberina; Aryani, Netti; Darfia, Novreta Ersyi; Mainil, Rahmat Imam; Irfansyah, Irfansyah; Muliadi, Indra; Sari, Tiya Novita; Launa, Annisa; Thulwhusqo, Mardiah; Sibatuara, Yohana Mery Christin; Arisda, Azzura Maghfira Putri; Putri, Naura Azka; GharDini, Annisa; Ramadhani, Runaily
PRIMA: Journal of Community Empowering and Services Vol 7, No 2 (2023): December
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/prima.v7i2.73536

Abstract

Ikan Patin (Pangasianodon hypophthalmus) merupakan komoditas utama perikanan di Kelurahan Rumbai Bukit. Permasalahan yang sering dialami pelaku budidaya ikan patin adalah berkurangnya air di musim kemarau dan menurunnya kualitas air akibat penumpukan zat pengotor. Untuk mengatasi permasalahan ini, dilakukan penyuluhan pengaruh penggunaan mesin pompa dan filter air terhadap peningkatan kualitas air kolam. Kolam ikan patin terdiri dari 3 kolam yang tersusun secara seri, dengan perbedaan elevasi 4-7 Mdpl. Pompa dengan debit rata-rata 0,44 m/detik digunakan untuk menarik air kolam nomor 3 ke kolam nomor 1 masuk ke instalasi filter air.  Bahan filter disusun secara vertikal dalam drum bervolume 120 L, dari dasar ke atas adalah batu bata, batu zeolite, batu kerikil, palm fiber/ijuk, busa filter, batu kerikil, batu bata, dan busa filter. Pipa inlet air dari bawah drum filter dan pipa outlet membawa air tersering ke atas dan meluncur ke kolan nomor 1dan menuju ke kolam nomor 2. Perubahan kualitas air kolam yang terjadi sebelum dipasang pompa dan filter adalah sebagai berikut, kondisi pH berkisar 6,5-6,7 meningkat setelah difilter menjadi 7,2-8,4, TDS yang sebelumnya 66-70 ppm menurun menjadi 58-62 ppm setelah difilter, dan suhu air berkisar 27-34⁰C. Peningkatan mutu kualitas air sudah sangat sesuai untuk pemeliharaan ikan patin.
Co-Authors Arisda, Azzura Maghfira Putri Devi Safitri Ghardini, Annisa Irfansyah Irfansyah Launa, Annisa Mainil, Rahmat Imam Muliadi, Indra Netti Aryani Novreta Ersyi Darfia Putri, Naura Azka Saberina Hasibuan Sari, Tiya Novita Sibatuara, Yohana Mery Christin Thulwhusqo, Mardiah Yuneita Anisma