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All Journal Owner : Riset dan Jurnal Akuntansi Outline Journal of Management and Accounting Proceeding of The International Conference on Economics, Accounting, and Taxation
Muhammad Ridha Habibi Z
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Economics, Econometrics & Finance Social Sciences

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The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange Muhammad Ridha Habibi Z; Faisal; Nova Mahendra
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.157

Abstract

This study aims to determine the effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, as many as 177 companies. From the population, selected by purposive sampling technique and obtained as many as 47. The results partially show that opinion has no effect and is not significant, Financial Distress has no and no significant effect on Auditor Switching, while Company Growth has a significant effect on Auditor Switching. The results of the study simultaneously show that Audit Opinion, Financial Distress, Company Growth have a significant effect on Auditor Switching. The coefficient of determination (Nagelkerke's R Square) explains that Auditor Switching can be explained by Audit Opinion, Financial Distress, Company Growth. While the remainder of the Auditor Switching variable can be explained by other variables not examined in this study, such as management turnover, the size of the Public Accounting Firm.
The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange Muhammad Ridha Habibi Z; Faisal; Nova Mahendra
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.157

Abstract

This study aims to determine the effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, as many as 177 companies. From the population, selected by purposive sampling technique and obtained as many as 47. The results partially show that opinion has no effect and is not significant, Financial Distress has no and no significant effect on Auditor Switching, while Company Growth has a significant effect on Auditor Switching. The results of the study simultaneously show that Audit Opinion, Financial Distress, Company Growth have a significant effect on Auditor Switching. The coefficient of determination (Nagelkerke's R Square) explains that Auditor Switching can be explained by Audit Opinion, Financial Distress, Company Growth. While the remainder of the Auditor Switching variable can be explained by other variables not examined in this study, such as management turnover, the size of the Public Accounting Firm.
Pengaruh Kompleksitas Operasi, Solvabilitas dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020 Jannah, Siti Raudhatul; Muhammad Ridha Habibi Z; Marwan Faiz Hilmi; Jeremia Pamurah Situmeang
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1742

Abstract

The problem in this research is the Audit Report Lag, namely the delay in submitting the company's financial statements on the IDX beyond the specified time limit , namely the end of the fourth month , will be subject to sanctions in the form of payment of fines . The purpose of this study was to determine and analyze the effect of operating complexity, solvency, and profitability on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The population in this study are all manufacturing companies on the IDX in 2019-2020. The data collection technique used is purposive sampling method, with a total sample of 49 companies. The period contained in this study is 2 years, namely 2019-2020 so that the research data becomes 98. The research data analysis method uses logistic regression analysis with SPSS test equipment. The results showed that operating complexity had no significant effect on Audit Report Lag, Solvency had no significant effect on Audit Report Lag. Meanwhile, Profitability had a significant effect on Audit Report Lag. Simultaneously Operational Complexity, Solvency, and Profitability have no effect on Audit Report Lag. These results indicate that there are still many variables outside the research variables that can explain Audit Report Lag. The conclusion of this study is that the complexity of operations and solvency do not affect the length of time span for submitting financial statements, but companies must pay attention to regulations regarding the deadline for publication of financial statements.
Internal Control Systems and Financial Performance in an Indonesian Public Service Agency University: Evidence from Universitas BLU OK Sofyan Hidayat; Situmeang, Chandra; Muhammad Ridha Habibi Z; Gultom, Endang Sulistyarini; Azhar Umar
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.214

Abstract

This study examines how internal control systems are linked to financial performance in an Indonesian public university operating under the Public Service Agency (Badan Layanan Umum, BLU) scheme. Using a descriptive-evaluative case study of Universitas BLU, the analysis draws on 2023 performance accountability records, SAKIP evaluation worksheets, internal audit documentation, budget realization evidence, and audited financial statements. To protect confidentiality, institutional identifiers were anonymized and nominal monetary amounts were proportionally masked, while ratios, scores, predicates, and analytical relationships were preserved. The university obtained a SAKIP score of 80.55 with an A predicate, improving from BB in the preceding year. Performance Measurement (77.00%) and Internal Performance Accountability Evaluation (78.00%) were the weakest control-related components. Gap analysis shows an 11.40-point difference between self-assessment and external assessment, with the largest correction in measurement-related controls. Financially, the anonymized budget ceiling of IDR 376,845,620,000 was realized at IDR 357,325,016,884, equivalent to 94.82% absorption and 5.18% efficiency, while the Budget Performance Value reached 90.49 against a target of 92. The audited financial statements received an unmodified opinion. The study concludes that internal control quality contributes to financial performance through planning discipline, hierarchical measurement, timely reporting, and systematic follow-up.
Co-Authors Azhar Umar Endang Sulistyarini Gultom Faisal Hidayat, OK Sofyan Jeremia Pamurah Situmeang Marwan Faiz Hilmi Nova Mahendra Siti Raudhatul Jannah Situmeang, Chandra