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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Kontemporer Akuntansi
Ngesthi, Priscilla Oliviane
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Economics, Econometrics & Finance Social Sciences

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DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? Firmansyah, Amrie; Ngesthi, Priscilla Oliviane; Agustin, Ricy Dwi; Trisnawati, Estralita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.216

Abstract

Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
PENGARUH NILAI PERUSAHAAN PADA PERUSAHAAN PARIWISATA & PERHOTELAN DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Ngesthi, Priscilla Oliviane; Setijaningsih, Herlin Tundjung
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research examines that during the Covid-19 pandemic, tourism & hospitality companies on the IDX experienced a continuous decline in company value from 2020 - 2022 even though the company had already made large profits in 2022. This decline in company value was also followed by a decline in the proportion of institutional ownership as a whole. continuously and the proportion of managerial ownership is unstable from 2020 – 2022, (based on financial report data on the IDX). This was also influenced by companies that did not implement Corporate Social Responsibility (CSR) during the Covid-19 pandemic by being unable to pay dividends to shareholders, laying off employees and carrying out mass layoffs. The lack of implementation of CSR will cause a decrease in the proportion of institutional ownership and managerial ownership, and will affect the value of the company. This research uses quantitative methods and takes data from financial reports registered on the IDX for the period 2020 - 2022. The results of the research show that institutional ownership and managerial ownership have a negative effect on company value, CSR can moderate and strengthen the influence of institutional ownership on company value, but CSR has not able to moderate the influence of managerial ownership on company value.
Co-Authors Agustin, Ricy Dwi Amrie Firmansyah Estralita Trisnawati Herlin Tundjung Setijaningsih, Herlin Tundjung