ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion

ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion

OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DITINJAU DARI REPUTASI AUDITOR DAN DISCLOSURE

Auditor sangat memiliki peranan besar, tidak hanya dalam pemeriksaan laporan keuangan, mendeteksi kecurangan, namun juga menilai kemampuan suatu perusahaan dalam mempertahankan kelangsungan usahanya. Apabila auditor menemukan adanya keraguan atas kelangsungan pada perusahaan yang diauditnya, maka auditor memberikan opini going concern (opini modifikasi). Disclosure laporan keuangan juga penting bagi auditor sebab berkaitan opini audit going concern terhadap perusahaan. Penelitian ini mengenai opini audit going concern pada perusahaan manufaktur yang terdaftar di bursa efek indonesia ditinjau dari reputasi auditor dan disclosure yang bertujuan untuk menganalisis seberapa besar pengaruh reputasi auditor dan disclosure terhadap opini audit going concern. Sampel penelitian dilakukan terhadap perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indoneisa (BEI) dengan metode purposive sampling. Analisis regresi logistik digunakan sebagai teknik analisis data dan pengujian hipotesis. Hasil penelitian menunjukkan bukti bahwa reputasi auditor tidak berpengaruh signifikan terhadap opini audit going concern. Disclosure berpengaruh positif dan signifikan terhadap opini audit going concern. Kata kunci: Reputasi Auditor, Disclosure, Opini Audit Going Concern

Efforts to Increase Investment Awareness Desa Harapan Baru

This community service activity was carried out on the youth of Harapan Baru Village, Sei Lepan District, Langkat Regency. This activity is in the form of a workshop or training which is carried out with socialization by providing materials or modules on tips for successful investing, especially at a young age in village youth. So it is hoped that the partners have a good understanding of investing even in the village. Then the targets to be achieved through this service activity are (1) partners know what the first step is to invest, especially in rural areas, (2) partners can classify which investments have a high level of failure risk, (3) partners have awareness the importance of investing even though they are still at a young age

Utilization of Digital Marketing in Raising Brand and Trust for Spicy Porridge Products in Harapan Village SMEs New Sei Lepan District, Langkat Regency

The current problem in the production of this porridge is that sales are made only to the surrounding community. This happens because many people outside the region are not aware of the existence of the spicy porridge because no branding has been carried out and trust in the spicy porridge product is not yet strong. To overcome this, the solution offered to SME partners is by utilizing social media in building a brand image and finding the most suitable packaging through social media. These activities are carried out such as assistance in making social media and website creation, improving production management, Organizing Focus Group Discussion (FGD) activities in the form of socializing the use of social media, utilizing Viral Marketing social media by uploading as often as possible related to spicy porridge products and finally Hastag services. and Google Trends can be part of a strategy to increase sales. The results of the activity can be concluded that (1) this PKM activity is successful, it can increase the understanding of SME partners in utilizing information technology such as social media in building a brand image, (2) In solving problems related to porridge packaging, SME partners have been able to find attractive packaging with utilizing social media and (3) PKM activities are found to be fun and in accordance with their objectives, and participants will feel happier if this activity is continued with collaboration between the service team and SME partners

The Influence of Transformational Leadershipof Principals and Teacher Achievement Motivation on Teacher Teaching Performance At SMA Dirgantara Center

This research aims to findout the influence of transformational leadership and motivation to excel on teacher teaching performance at Dirgantara Senior High School Center. The population in the study was teachers at SMA Dirgantara Center which numbered 34 teachers, while the sample determination technique was. So the sample in this study was 34 people. This type of research is quantitative research. Quantitative research is a study that aims to find out the degree of relationship and pattern/form of influence between two or more variables, where by this research will be built a theory that serves to explain, predict and control a symptom. As for the data sources in this study from primary data and secondary data. Where is the primary data from observations, interviews and questionnaires? While secondary data can be from documented data. Test results (t) or partial tests show that transformational leadership has a positive and significant effect on teacher teaching performance as well as motivational variables that also have a positive and significant effect on teacher teaching performance. Simultaneously transformational leadership and motivation of achievement havea positive and significant impact on the teaching performance of teachers. The result of determination is obtained a correlation regression value of 0.770, meaning that together transformational leadership and motivation to excel against the teaching performance of teachers at SMA Dirgantara Center has contributed to a close and positive level. Then the determination coefficient (R2) is 0.566 (56.6%). So it can be said that 56.6% variation of bound variables i.e. transformational leadership and motivation to excel on the model has a contribution to teacher teaching performance at SMA Dirgantara Center while the remaining 43.4% is influenced by other variables outside the model