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All Journal Jurnal Ilmiah Manajemen Kesatuan
Loupatty, Linda
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Economics, Econometrics & Finance Social Sciences

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Analisis Determinan Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan-Perusahaan di Sektor Energi yang Listing di Bursa Efek Indonesia Loupatty, Linda; Usmany, Paul
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2126

Abstract

This research aims to empirically test the factors that influence the Going Concern Audit opinion. The determining factors that influence the Going Concern Audit Opinion in this research are leverage, company size, institutional ownership and managerial ownership. Research was conducted on companies in the Energy sector listed on the Indonesian Stock Exchange in 2019-2022. The sample used was 10 companies with observations for 4 years, so the total number of observations was 40. This research data uses secondary data, namely annual reports of companies in the energy sector listed on the Indonesia Stock Exchange for 2019-2022. Data were analyzed using Logistic Regression Analysis. The results of this research show that leverage has a positive and significant effect on going concern audit opinion, company size has no effect on going concern audit opinion, institutional ownership has a positive and significant effect on going concern audit opinion, managerial ownership has a positive and significant effect on going concern audit opinion.
Analisis Pengaruh Return on Asset Ratio, Debt to Asset Ratio dan Current Ratio dalam Model Zmijewski X-Score terhadap Prediksi Financial Distress pada Perusahaan Sub-sektor Restoran, Hotel, dan Pariwisata di Bursa Efek Indonesia Usmany, Paul; Loupatty, Linda
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2132

Abstract

This research aims to test and analyze the influence of Return on Assets, Debt to Asset Ratio, and Current Ratio on Financial distress in restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 using the Zmijewski X-Score model. The population in this study are all companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange in 2020-2022. The sample used was 35 companies obtained using a saturated sampling technique (Census Technique). This research data uses secondary data, namely annual reports of companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange for 2020-2022. The data analysis method uses Logistic Regression. Using the Zmijewski In 2021, around 94.29% of companies have the potential to go bankrupt and 5.71% do not have the potential to go bankrupt. In 2022, the potential for bankruptcy will be 88.57% and 11.43% of companies have no potential for bankruptcy. The research results show that Return On Assets, Debt to Asset Ratio, and Current Ratio do not have a significant effect on Financial Distress.
Co-Authors Usmany, Paul