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All Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Indonesia Sosial Teknologi
Laily Anggraeni, Octadila
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Financial Distress, Audit Firm Size, and Company Size on the Acceptance of Going Concern Opinions Fachriyah, Nurul; Laily Anggraeni, Octadila
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 5 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i5.4778

Abstract

This study investigates the factors influencing the acceptance of going concern opinions (GCOs) among real estate companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The primary aim is to explore the relationship between financial distress, audit firm size, and company size with the issuance of GCOs. Employing a qualitative research design, the analysis utilizes financial statement data to explore the relationships between financial distress, company size, and audit firm size on GCO issuance. The findings reveal that financial distress, as measured by the Altman Z-score, significantly increases the likelihood of receiving a GCO. Additionally, company size, represented by total assets, positively correlates with GCO acceptance, indicating that auditors are more likely to scrutinize larger firms. In contrast, the study finds no significant effect of audit firm size on GCO acceptance, suggesting that the financial conditions of the companies themselves are the primary determinants of auditor decisions regarding GCOs. These insights highlight the importance of financial health and transparency in maintaining stakeholder confidence in the real estate sector. The research contributes to the understanding of audit dynamics within Indonesia's real estate market and provides implications for corporate governance and regulatory frameworks. Future studies are encouraged to examine the qualitative aspects of the audit process and the decision-making criteria of auditors concerning GCO issuance.
The Use of Artificial Intelligence in Financial Statement Audit Fachriyah, Nurul; Laily Anggraeni, Octadila
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.5251

Abstract

The rapid advancement of Artificial Intelligence (AI) has transformed various industries, including financial auditing, by improving efficiency, accuracy, and fraud detection. This study investigates the extent of AI adoption in financial audits in Indonesia, with a focus on both Big 4 audit firms and smaller, local firms. Through a literature review and interviews with auditors from eight firms, the research explores the current state of AI utilization and the barriers to its implementation. The results indicate that while Big 4 firms are in the developmental phase of integrating AI into their auditing processes, smaller firms face significant obstacles, such as financial limitations, lack of expertise, and regulatory uncertainties, which hinder AI adoption. Despite the challenges, auditors from larger firms anticipate that AI will play a crucial role in future audits. The study concludes that AI adoption in Indonesian financial audits is uneven, and further efforts are required to support smaller firms through accessible AI tools, clearer regulations, and targeted training. These measures are essential for closing the gap in audit quality between large and small firms, ensuring broader AI implementation in the auditing sector.
Co-Authors Nurul Fachriyah