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Strategi Peningkatan Pertumbuhan Ekonomi Brunei Darussalam dalam Menghadapi Ketergantungan Sumber Daya Alamnya Dhia Alya Shoffa; Muhammad Fauzan Ramadhan; Muhammad Fitrah Fuzan; Rafi Ilhamdi Almasyuri Nurdiansyah; Rizky Aditya Aulia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4803

Abstract

Brunei Darussalam is known as a country with abundant natural resources, especially petroleum and natural gas, which form the backbone of its economy. However, the heavy reliance on the energy sector makes the country vulnerable to changes in oil prices in the global market. This research aims to examine natural resource management strategies that can promote economic diversification and ensure long-term sustainability. The research used a qualitative descriptive method with data drawn from official reports, scientific articles, and international organizations. The results show that economic diversification in the tourism, agriculture, and technology sectors, as well as oil revenue management can be the key to building a more stable economy in Brunei.
Pengaruh Ukuran Kantor Akuntan Publik, Profitabilitas, Dan Leverage Terhadap Pergantian Auditor Muhammad Fauzan Ramadhan; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.169

Abstract

Abstract: This study aims to determine the effect of the size of a public accounting firm, company profitability, and the level of leverage in a company on auditor switching which is proxied by a dummy variable. The object of this study is a state-owned company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Determination of the sample was determined by using purposive sampling method in order to obtain 60 research samples. This study uses an analytical method, namely logistic regression analysis with the help of the IBM SPSS 25 application. The results show that public accountant firm size has a positive effect on auditor switching, profitability has a positive effect on auditor switching, and leverage has a negative effect on auditor switching.