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All Journal Jurnal Equity PRIMA: Journal of Community Empowering and Services Equity
Ghardini, Annisa
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science

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The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion Ghardini, Annisa; Yusralaini; Safitri, Devi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8022

Abstract

The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange among 2017 until 2021. The sample in this research was 25 mining companies within 5 years, with purposive sampling as a technique for taking the sample. In the analysis process, this study used logistic regression. The results showed that financial condition variables had a partial impact on going-concern audit opinion. However, audit tenure, profitability, and opinion shopping have not been significantly impacted on going-concern assessment.  It is hoped that this research can subsequently be used to develop theory related to going-concern audit opinion and may be applied by companies and independent auditors to improve understanding of the factors that impact these opinions.   Keywords: Audit Tenure; Financial Condition; Going-Concern Audit Opinion; Opinion Shopping; Profitability.
The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion Ghardini, Annisa; Yusralaini; Safitri, Devi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8022

Abstract

The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange among 2017 until 2021. The sample in this research was 25 mining companies within 5 years, with purposive sampling as a technique for taking the sample. In the analysis process, this study used logistic regression. The results showed that financial condition variables had a partial impact on going-concern audit opinion. However, audit tenure, profitability, and opinion shopping have not been significantly impacted on going-concern assessment.  It is hoped that this research can subsequently be used to develop theory related to going-concern audit opinion and may be applied by companies and independent auditors to improve understanding of the factors that impact these opinions.   Keywords: Audit Tenure; Financial Condition; Going-Concern Audit Opinion; Opinion Shopping; Profitability.
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 Irfansyah Irfansyah Launa, Annisa Mainil, Rahmat Imam Muliadi, Indra Netti Aryani Novreta Ersyi Darfia Putri, Naura Azka Ramadhani, Runaily Saberina Hasibuan Sari, Tiya Novita Sibatuara, Yohana Mery Christin Thulwhusqo, Mardiah Yusralaini