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All Journal Paradoks : Jurnal Ilmu Ekonomi IECON: International Economics and Business Conference
Sri Wahyuny Mustafa
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Economics, Econometrics & Finance Social Sciences

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The Role of Financial Performance in Going Concern Audit Opinions Riyanti; Antong; Rahmawati; Halim Usman; Sri Wahyuny Mustafa
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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Abstract

This study investigates the impact of company size, profitability, liquidity, and company growth on the issuance of going concern audit opinions for manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research utilizes a sample of 33 manufacturing companies observed over a five-year period, resulting in a total of 165 data points. Logistic regression analysis with panel data is employed to assess the relationship between these variables and going concern audit opinions. The findings indicate that company size and company growth have a negative but statistically insignificant influence on going concern audit opinions. This suggests that these factors do not substantially contribute to the likelihood of receiving a going concern opinion. Conversely, profitability and liquidity exhibit a positive and significant impact on going concern audit opinions. This highlights that higher profitability and liquidity enhance a company's ability to continue its operations, reducing the auditors' concerns about its viability. These results provide valuable insights for stakeholders, including auditors and management, emphasizing the importance of financial performance metrics in determining going concern status. Future studies could explore other factors, such as corporate governance and external economic conditions, to provide a more comprehensive understanding of determinants influencing going concern audit opinions.
Measuring the economic potential of Tana Luwu: Klassen's Location Qoutient Approach and Typology Adi Firmanzah; Sri Wahyuny Mustafa; Ahmad Refki Saputra; I Ketut Patra; Jusman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
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The Tana Luwu area, which includes four districts in South Sulawesi, has a diversity of economic potential that has not been fully mapped optimally. An understanding of the leading sectors is essential to support sustainable regional economic development. Therefore, this study aims to analyze the structure and potential of the economic base sector in the Tana Luwu area using the Location Quotient (LQ) approach and Klassen Typology. The results of the study using the LQ method show the diversity of leading sectors. Luwu and North Luwu Regency place the agriculture, forestry, and fisheries sectors as the main basic sectors among other economic sectors. Palopo City places the Financial Services sector as the main basic sector among other economic sectors. East Luwu Regency places the Mining and Quarrying sector as the main basic sector, and is the only basic sector in economic activities. Klassen's Typology Analysis places several economic sectors in Tana Luwu in the developed and rapidly growing category, while other sectors are still in the developed category but are depressed, developed and left behind. These findings provide the basis for the formulation of more focused economic development policies based on the potential for local excellence.
Pengaruh Inflasi, Indeks Pembangunan Manusia, dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi Kota Palopo Hikmad H; I Ketut Patra; Sri Wahyuny Mustafa
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1865

Abstract

The purpose of this study is to analyze how inflation, the Human Development Index (HDI), and government spending affect economic growth in Palopo City. This study employs a quantitative descriptive methodology and uses secondary data from the period 2014–2023, obtained from the Palopo City Central Statistics Agency (BPS) Year-End Report publications. The sample period for this study covers 10 years. Economic growth serves as the dependent variable, while inflation, the HDI, and government spending are the independent variables. Data analysis was conducted using IBM SPSS 25 software and multiple regression methods. Classical assumption tests—including normality, multicollinearity, heteroscedasticity, and autocorrelation—were performed. The results show that inflation has no significant effect on economic growth. The HDI has a positive and significant effect, while government spending has a positive but insignificant effect. The adjusted R² value of 0.893 indicates that these three variables explain a large proportion of the variation in economic growth. This study highlights that improving the quality of human resources—through purchasing power, health, and education—has a greater impact on economic growth in Palopo City than either increasing government spending or controlling inflation. The findings provide theoretical support for endogenous growth theory, which emphasizes human resources as a key factor in long-term economic growth. To promote sustainable and equitable development, this study recommends that local governments prioritize policies aimed at improving the quality of human resources and ensure the effective and transparent allocation of public funds.
Co-Authors Adi Firmanzah Ahmad Refki Saputra Antong Halim Usman Hikmad H I Ketut Patra Jusman Rahmawati Riyanti