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Novriza Wahyu Ardiyansyah
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Economics, Econometrics & Finance

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Pengaruh Financial Distress, Growth Rate, Dan Opini Audit Terhadap Auditor Switching Pada Green Business Di Bursa Efek Indonesia Tahun 2019-2023 Sucipto Febrianto; Puspa Rini; Novriza Wahyu Ardiyansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1076

Abstract

The present study focuses on the impact of growth rate and audit opinion on financial distress, as well as the rotation of auditors among environmentally conscious companies listed on the Indonesian stock exchange from 2019 to 2023. The present study employs a quantitative, descriptive methodology, utilizing a purposeful sample. The Stichprobe is comprised of eight eco-friendly corporations that are listed on the Indonesian stock exchange within the specified time frame. The analysis of data is performed through the implementation of descriptive statistics and logistical regression techniques, with the software SPSS 30 serving as the primary analytical instrument. The findings of this study indicate that financial distress and growth rate exert a positive, albeit non-significant, influence on the replacement of a financial auditor. In contrast, the audit opinion demonstrates no discernible positive or significant influence on the replacement of a financial auditor. Furthermore, financial distress, growth rate, and audit confirmation are found to have no impact on the replacement of the auditor for green companies listed on the Indonesian stock exchange between 2019 and 2023.
Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas Puspa Rini; Sucipto Febrianto; Novriza Wahyu Ardiyansyah
Jurnal Ilmiah Raflesia Akuntansi Vol 11 No 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1077

Abstract

The presence of accountability in financial management is indicative of strong governance. The accountability principle must be implemented by the village administration in order to hold the village community accountable for its financial management. The utilization of information technology, the involvement of village authorities, and competency are some other elements that affect accountability. This study's survey was limited to the communities in the Ujan Mas District. 64 village finance managers, including village heads, village secretaries, financial heads, and planning heads, made up the sample for this quantitative study. The SPSS version to manage and check survey data by utilizing 30 software programs. the study used primary data as its data type the apparatus's proficiency has a negative and substantial the role of village officials has been demonstrated to prossess a positive and have a significant impact on responsibulity in village financial management, as well as technology used which also provides on that is positive and significant contribution to increasing acoountability in village financial management.
Co-Authors Puspa Rini Sucipto Febrianto