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All Journal Owner : Riset dan Jurnal Akuntansi Outline Journal of Management and Accounting Jurnal Publikasi Ekonomi dan Akuntansi Proceeding of The International Conference on Economics, Accounting, and Taxation
Muhammad Ridha Habibi Z
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Decision Sciences, Operations Research & Management 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.
Pengaruh Akuntabilitas,Transparansi, dan Kompetensi Sumeber Daya Manusia terhadap Pengelolaan Keuangan Daerah: Studi Empiris Pada Organisasi Perangkat Daerah di Kota Tebing Tinggi Andika Laia; Tapi Rumondang Sari Siregar; La Ane; Muhammad Ridha Habibi Z
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7300

Abstract

The research problem arose from the corruption case surrounding the construction of a market wall by the Head of the Tebing Tinggi City Trade Office. The Prosecutor's Office named Gul Bahri Siregar, the former Head of the Tebing Tinggi City Trade, Cooperatives, and Small and Medium Enterprises Office, North Sumatra, a suspect. He is suspected of corruption while working on the retaining wall installation project for the Main Market in Tebing Tinggi City. In addition to Gul Bahri, the Tebing Tinggi District Prosecutor's Office also named Prio Handoko, the project's implementing officer, Deputy Director VII of CV Rizky Mandiri Perkasa, as a suspect. Based on the initial investigation, the perpetrator worked on the project worth Rp 458 million, funded by the 2019 Tebing Tinggi City Regional Budget. This was followed by calculations by the North Sumatra Financial and Development Supervisory Agency. The population in this study was all finance employees in the Regional Apparatus Organizations (OPD) in Tebing Tinggi City. The sample size for this study was 75 respondents. The sampling method used was saturated sampling. The classical assumption test used normality, multicollinearity, heteroscedasticity, and autocorrelation. All questions in the questionnaire were found to be valid and reliable. Furthermore, the data analysis technique used in this study was multiple linear regression and hypothesis testing, including the Coefficient of Determination (R2), the T-test, and the F-test. The results of the study indicate that accountability has a positive and significant effect on regional financial management. Transparency has no significant effect on regional financial management. Human resource competence has a significant, but negative, effect on regional financial management. Simultaneously, accountability, transparency, and human resource competence significantly influence regional financial management. The conclusion of this study is that improving the quality of regional financial management requires strong accountability, effective transparency, and human resource competence, supported by integrity and adequate oversight
Co-Authors Andika Laia Azhar Umar Endang Sulistyarini Gultom Faisal Hidayat, OK Sofyan Jeremia Pamurah Situmeang La Ane Marwan Faiz Hilmi Nova Mahendra Siti Raudhatul Jannah Situmeang, Chandra Tapi Rumondang Sari Siregar