Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, likuiditas, dan profitabilitas terhadap opini audit going concern pada Perusahaan real estate dan properti yang terdaftar di BEI pada periode tahun 2019-2022. Teori yang digunakan pada penelitian ini adalah teori agensi dan teori sinyal. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian …
This study aims to examine the effect of capital, credit risk and efficiency on banking profitability. The data used in this research is panel data, with the data collection technique used is archival data analysis. The calculation period starts from 2011-2021. The sampling method used was purposive sampling method using 228 samples selected from conventional banking sector in ASEAN 5 countries…
This research aims to determine the effect of audit quality, audit report lag, financial distress and CEO financial expertise on the integrity of financial reports in banking subsector companies listed on the Indonesian stock exchange in 2020-2022. The method used in this research is a quantitative method. The population used in this research is banking subsector companies for the 2020-2022 per…
This study aims to empirically examine the effect of carbon emissions disclosure, environmental performance and audit committees on firm value. The environmental factors observed include disclosure of carbon emissions and environmental performance, while the company's internal factors are the audit committee. The population in this study consists of non-financial companies listed on the Indones…
Penelitian ini betujuan untuk mengetahui perbedaan kinerja keuangan perusahaan properti dan real estate selama dan sesudah pandemi COVID-19 di Indonesia (Studi Kasus pada Perusahaan yang Tergabung Dalam Bursa Efek Indonesia). Populasi dalam penelitian ini adalah seluruh perusahaan properti dan real estate yang sudah terdaftar di Bursa Efek Indonesia sampai dengan tanggal 08 Maret 2023. Peneliti…
This study aims to test the influence of company size, debt to equity ratio, and audit opinion on the length of time for audit completion in banking companies listed on Indonesia Stock Exchange in 2019-2022. Samples selected using the purposive sampling technique were obtained as many as 140 samples. The results of the study showed that the size of the company, and the opinion of the audit affe…
Capital expenditure has an important role in advancing the economic growth of a region through the procurement, purchase, or construction of fixed assets and other assets that contribute significantly to economic development. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, and Area on Capital Expenditure in 17 Districts/Cities of South Sumatra Provin…
his study aims to analyze the effect of Audit Tenure, Public Ownership, Financial Disress, Audit Delay and Audit Committee on Auditor Switching Before and After the Covid 19 Pandemic Basic Industry and Chemical Sectors Registered on the IDX for the 2018-2021 period. Auditor Switching is auditor turnover as measured using a dummy variable, coded (1) if the company does auditor switching and code…
This research aims to examine the effect of impelentation of big data analytics, the size of the public accounting firm and audit opinion on audit delays in banking, telecommunications and transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The type of data used in this research is secondary data obtained from the company website or the Indones…
This study aims to examine the effect of financial stability, financial leverage, financial targets and rationalization of fraudulent financial statement. The population used in this study is banking companies listed on the indonesia stock exchange in 2017-2022. Sampling using purposive sampling method based on certain criteria. The number of companies sampled was 33 companies. The type of data…
Audit report lag is the time lag between the company's closing year report and the auditor's completion schedule for the audited financial report. This research is a type of quantitative research with the purpose to finding out the influence of Financial Distress, Audit Opinion and Profitability on Audit Report Lag. Sample used in this research is State Owned Companies listed on the Indonesian …
This research aims to empirically examine the effect of age, gender, and educational background diversity of board of commissioners on company value, and examines whether the size of the company acts as a moderator, either strengthening or weakening these relationships. This research also includes a control variable, namely the reputation of the Public Accounting Firm (KAP). The type of data us…
Tujuan dari penelitian ini adalah untuk Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis perbedaan pada Abnormal Return, Trading Volume activity dan harga saham sebelum dan sesudah pengumuman merger dan akuisisi pada perusahaan perbankan go public yang terdaftar di BEI pada periode 2018-2022. Populasi penelitian terdiri dari 42 perusahaan perbankan yang telah terdaftar di bursa …
Penelitian ni bertujuan untuk mengetahui pengaruh antara faktor spesifik bank dan faktor makroekonomi terhadap pertumbuhan laba perbankan di Indonesia. Populasi dalam penelitian ini adalah semua perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2022, yaitu sebanyak 47 perusahaan sektor perbankan dengan sampel penelitian sebanyak 9 perusahaan. Dengan menggu…
The purpose of this study was to empirically test the phenomenon / evaluate the effect of Internal Control and Whistleblowing System on Fraud Prevention in Village Fund Management in Regional Village Devices of Ogan Ilir Regency. The samapel size taken was 60 respondents related to the use of village funds. The sampling technique was purposive sampling, where the respondents taken were some of …
This research aims to determine the influence of motives, capability, and possibility on fraudulent financial statements in manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2018 - 2022. This is a quantitative research study. The research data are secondary data obtained from the financial reports of manufacturing companies in the cons…
This study aims to analyze the effect of liquidity proxied by Current Ratio, solvency proxied by Debt to Equity Ratio and profitability proxied by Return on Equity on the stock price of the food and beverage sub-sector in Indonesia for the period 2017-2022. The research method uses a quantitative approach with the sampling method used is purposive sampling consisting of 17 food and beverage sub…
Penelitian ini memiliki tujuan untuk menganalisis Arus Kas yang dapat mempengaruhi Laba Bersih, dengan menggunakan variabel Arus Kas Pendanaan, Arus Kas Investasi, dan Arus Kas Operasi pada perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini diambil dari lima tahun terakhir yaitu 2018 hingga 2022. Teknik pengambilan sampel menggunakan purposive sampling sehingg…
Penelitian ini bertujuan mengetahui dan menganalisis peran auditor internal di Inspektorat Daerah Kabupaten Ogan Komering Ulu Timur sebagai pengawas, konsultan, dan katalisator secara kualitatif. Jenis data yang digunakan pada penelitian ini adalah data primer berupa hasil wawancara dengan narasumber yang telah ditetapkan berdasarkan kriteria tertentu. Populasi penelitian adalah Satuan Kerja Pe…
This study aims to determine the effect of population and local native income (PAD) on the GDP of districts and cities in South Sumatra province for the period 2011–2021. This research is descriptive-quantitative, using pane data regression analysis, and the best method used in this study is the fixed effect model. The results of the research show that simultaneously, the population and PAD a…
This study aims to analyze the effect of village funds, education function expenditures and health function expenditures on poverty in Papua Province districts/cities in 2015-2021. The data used in this study is secondary data in the form of panel data from 2015-2021, the sourced from the Central Bureau of Statistics (BPS) and the Directorate General of Fiscal Balance (DJPK). The method in this…
This study aims to examine the effect of financial stability, external pressure, ineffective monitoring, change in auditor, and change in director on financial statement fraud. The population used in this study are financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample was determined using a purposive sampling technique which resulted in a t…
This study aims to analyze the Effect of Central Government Transfer and Fiscal Stress on Regional Expenditure Regencies/Municipalities in South Sumatera Year 2018-2022. The data used in this research is secondary data in the form of panel data from 2012-2021, sourced from the Central Agency on Statistics and Directorate General of Fiscal Balance. In this study using a quantitative approach to …
This research aims to empirically examine the influence of working capital turnover (WCT), liquidity (CR), and solvency (DAR) with firm size as a control variable on profitability (ROA) in manufacturing companies in Indonesia. The research data consist of panel data comprising 2940 observations of manufacturing companies over a ten-year period. The data were obtained from the workspace reviniti…
This research aims to test and analyze the influence of earnings management, profitability and liquidity on financial performance. The population in this study are plastic and packaging subsector manufacturing companies listed on the Indonesia Stock Exchange, totaling 15 plastic and packaging subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This …
This study aims to examine the effect of tangibility, asset turnover and leverage on financial performance. The population on this study was mining sector companies that listed on Indonesia Stocks Exchange and the samples on this study was 80 observations, from 16 companies that included in mining sector companies shares in 5 years from 2018-2022. The samples were taken by using purposive sampl…
The need for large development spending often becomes an obstacle in the Government's budget, so that it has to face budget deficit conditions and look for other sources of financing. Financing through debt is one way to cover the budget deficit and for national development. However, debt will become a budget burden in the coming year because it needs to be paid back with predetermined interest…