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All Journal Outline Journal of Management and Accounting Journal of Engineering, Electrical and Informatics
Nova Mahendra
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering 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.
Public Sentiment Analysis on the Issue of Stopping Tax Payments on Twitter Using the Naive Bayes Method and Support Vector Machine Mesra Betty Yel; Yuma Akbar; Sugiyono Sugiyono; Nova Mahendra
Journal of Engineering, Electrical and Informatics Vol. 2 No. 1 (2022): Februari : Journal of Engineering, Electrical and Informatics
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jeei.v2i1.203

Abstract

This research was conducted to find out public opinion on the Stop Paying Tax Issue on Twitter social media. In this study the author aims to use the Naïve Bayes Algorithm and Support Vector Machine in analyzing positive and negative sentiment labels and knowing the results of the accuracy of the Naïve Bayes algorithm and Support Vector Machine in posts by Twitter social media users related to Stop Paying Taxes. The data collection process in this study will using public data sets. The public data set is obtained from 2000 tweets. The final result of this comparison with the two test methods uses the naïve byes algorithm and Support Vector and Machine, namely the prediction results of Public Sentiment on Stop Paying Tax Issues based on data obtained from Twitter and implemented with the SVM (Support Vector Machine) method showing an accuracy value of 84.77 % Of the test data, it is predicted that 1,192 data are Negative Sentiment and 174 data are Positive Sentiment. Of the 1367 test data, 883 data were predicted as Negative Sentiment and 483 data as Positive Sentiment For the prediction results from Negative Sentiment, there were 1367 data predicted Negative and 1 data predicted Positive.
Co-Authors Akbar, Yuma Betty Yel, Mesra Faisal Muhammad Ridha Habibi Z Sugiyono Sugiyono