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Factors Influencing Going Concern Audit Opinion (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange) Sintia, Dea; Indriani, Poppy
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2220

Abstract

This research aims to determine the influence of profitability, leverage, company growth, previous year’s audit opinion, and company size on ongoing concerned audit opinions in manufacturing companies listed on the Indonesia Stock Exchange. A going concern audit opinion is given to a company that has financial problems but is considered capable of continuing its business within a reasonable period of time. This research uses secondary data from audited financial reports, which can be accessed via the Indonesia Stock Exchange website, namely www.idx.co.id.The population in this study was 136 manufacturing companies, and the sample used was 50 companies. The sampling method is purposive sampling with data analysis techniques using logistic regression. The results of this research show that the previous year’s audit opinion influences the going concern audit opinion Meanwhile, profitability, leverage, company growth and company size do not affect going concern audit opinion
Penerapan Pendekatan Saintifik dengan Model Discovery Learning untuk Meningkatkan Keaktifan Peserta Didik pada Pembelajaran Matematika Kelas II SD Negeri 069/IX Rantau Majo: A Classroom Action Research at SD Negeri 069/IX Rantau Majo Sintia, Dea; Yantoro, Yantoro; Hidayat, Akhmad Faisal
Jurnal Gentala Pendidikan Dasar Vol. 11 No. 2 (2026): Jurnal Gentala Pendidikan Dasar
Publisher : Department of Primary School Teacher Education, Faculty of Teacher Training and Education, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/gentala.v11i2.57869

Abstract

This study aimed to describe the implementation of a scientific approach integrated with the Discovery Learning model in improving students’ activeness in mathematics learning among second-grade elementary school students. The research was conducted at SD Negeri 069/IX Rantau Majo, Sekernan District, Muaro Jambi Regency, Jambi Province, Indonesia. This study employed Classroom Action Research (CAR) based on the Kemmis and McTaggart model, which consisted of planning, action, observation, and reflection stages conducted in two cycles. Data were collected through observation, interviews, and documentation. The collected data were analyzed using descriptive quantitative and qualitative techniques. The findings revealed that the implementation of the scientific approach combined with the Discovery Learning model successfully improved students’ activeness in mathematics learning. The percentage of students’ activeness increased from 49.35% in the pre-action stage to 56.91% and 63.26% in Cycle I, and further increased to 71.55% and 80.38% in Cycle II. Improvements were observed across all indicators of learning activeness, including paying attention during lessons, asking and answering questions, participating in discussions, completing assigned tasks, presenting discussion results, and drawing conclusions. Therefore, the scientific approach integrated with the Discovery Learning model was proven effective in enhancing students’ activeness in elementary school mathematics learning.