Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Merciana Selvi Lasdin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kepatuhan Sak, Salah Saji Material, Reputasi Kap Terhadap Financial Distress Dan Opini Audit Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (Bei) Tahun 2019-2020 Merciana Selvi Lasdin; Tri Ratnawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1405

Abstract

This study aims to determine the effect of IFR Compliance, Material Misstatement of Public Accounting Reputation on Financial Distress and Audit Opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. There were 24 companies with 72 samples in this study. This research data analysis and hypothesis testing technique uses Partial least square application analysis with Outer Model and Inner Model tests.The results of this study prove that SAK Compliance has a positive and significant effect on Audit Opinion, Material misstatement has a positive and significant effect on Audit Opinion, KAP Reputation does not have a significant effect on Audit Opinion, SAK Compliance does not have a significant effect on Financial Distress, Material Misstatement does not have a significant effect on Financial Distress, KAP Reputation has a positive and significant effect on Financial Distress and Financial Distress does not have a significant effect on the Audit Opinion.
Co-Authors Tri Ratnawati