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All Journal Jurnal Cakrawala Akuntansi
Achmad Hizazi, Achmad Hizazi
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Economics, Econometrics & Finance Social Sciences

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The Influence of Good Corporate Governance Mechanisms and Profit Management (Empirical Study on Agricultural Sector Companies Listed on the Indonesia Stock Exchange in 2015-2018) Febi Siswanti; Achmad Hizazi, Achmad Hizazi; Rico Wijaya, Rico Wijaya
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46727

Abstract

This study is entitled "The Effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance (Empirical Study of Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)". The purpose of this study is to determine the effect of Good Corporate Governance Mechanisms and Earnings Management on Company Performance both simultaneously and partially. This study uses agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is purposive sampling. The sample used in this study was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of the hypothesis testing are as follows. (1) The mechanism of governance (Good Corporate Governance) in this case the proportion of the board of commissioners, the number of audit committees, institutional ownership and profit management has an effect on company performance, (2) The proportion of the board of commissioners has no effect on company performance, (3) The number of audit committees has no effect on company performance, (4) Institutional ownership has an effect on company performance, and (5) Profit management has an effect on company performance by20.5%as indicated by the magnitude of the Adjusted R Square while the rest79.5%influenced by other factors that are not included in the research model.
The influence of Economic Value Added (EVA), Return On Investment (ROI ), and Company Size Against Company Value indahwati, Vanessa; Achmad Hizazi, Achmad Hizazi; Fitrini Mansur, Fitrini Mansur
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46730

Abstract

This study is entitled the influence of economic value added (EVA), return on investment (ROI), and company size on company value. The case study of this research is on basic and chemical industry sector companies on the Indonesia Stock Exchange in 2016-2017. The sample in this study was 56 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2017. The data analysis method used multiple linear regression analysis. The results of this study indicate that economic value added (EVA), return on investment (ROI), and company size simultaneously affect company value. economic value added (EVA) partially has a positive effect on company value, return on investment (ROI) partially has a positive effect on company value and company size partially has a positive effect on company value in basic and chemical industry companies listed on the Indonesia Stock Exchange
Analysis Of Factors Influencing The Acceptance Of Audit Opinion With Modified Going Concern Julia Rinnia Azhari, Julia Rinnia Azhari; Achmad Hizazi, Achmad Hizazi; Fitrini Mansur, Fitrini Mansur
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46749

Abstract

This study aims to examine the effect of company growth, financial condition, and prior-year audit opinion with going concern modification on the likelihood of receiving a going concern modified audit opinion. The research focuses on manufacturing companies in the consumer goods and various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the period 2015–2018. The data used are secondary data obtained from the companies’ annual financial reports. A purposive sampling technique was employed, resulting in a final sample of 75 companies. The analytical method used is logistic regression, and data were processed using SPSS version 21. The results show that company growth does not have a significant effect on the issuance of a going concern modified audit opinion. However, both the company’s financial condition and the audit opinion with going concern modification in the previous year significantly influence the likelihood of receiving a similar opinion in the current year. This study contributes to the auditing literature by providing empirical evidence on the predictors of going concern audit opinions in the Indonesian manufacturing sector. The findings highlight the importance of historical audit assessments and financial health indicators in shaping auditor judgment regarding business continuity
Co-Authors Febi Siswanti Fitrini Mansur, Fitrini Mansur indahwati, Vanessa Julia Rinnia Azhari, Julia Rinnia Azhari Rico Wijaya, Rico Wijaya