The Effect of Audit Quality, Liquidity, Solvability, and Profitability on Audit Going Concern Opinion

Bankruptcy entities in Indonesia one reason is the weakness of the auditor in detecting problems that exist in the company, the auditor should be able to reveal the truth to clients about the problems that occur in the company because it has the responsibility to evaluate whether a company has the ability to survive for a certain period of time , This study aimed to analyze the effect of audit quality, liquidity, solvency, and profitability on a going concern audit opinion. In this study, the type of data is quantitative data with a population of companies manufacturing base and chemical industry sectors listed on the Indonesia Stock Exchange in 2013-2017. The samples were conducted with a purposive sampling method to obtain 18 companies for 5 years. Data analysis methods used were descriptive statistics, hypothesis testing by logistic regression. Based on the analysis it is concluded that the quality of audit does not affect the going concern audit opinion, the liquidity negatively affect the going concern audit opinion, while the solvency and profitability does not affect the going concern audit opinion

Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan LQ45

Kebijakanidividen merupakan.keputusan terkait labaiyang diperolehnperusahaan yang hendak dibagikannkepada pemegangnsaham sebagai dividennataupun labaiditahan yang akan digunakan untuknpembiayaan investasiidi masaiyang datang. Penelitian iniibertujuan untuknmenguji dan menganalisisnpengaruh kepemilikannmanajerial, kebijakannhutang, ukurannperusahaan, arus kas bebas dannprofitabilitas terhadapikebijakan dividen.iDalam penelitiannini, tekniknpengambilan sampelnmenggunakan metodenpurposive sampling, jumlahisampel yangidiperoleh sebanyaki30 sampelidari 5 PerusahaaniLQ45 yang terdaftar dinBEI selamanperiode 2015-2020. Tekniknpengumpulan datanyang digunakannadalah teknikndokumentasi dengannmenggunakan datansekunder. Tekniknanalisis datanstatistic deskriptif,nuji asumsinklasik, dan analisisnregresi liniernberganda menggunakannSPPS Statisticsnversi 21. Hasilnpenelitian menunjukkannbahwa secara simultan, kepemilikan manajerial, kebijakan hutang, ukuran Perusahaan, arus kas bebas dan proffitabilitas berpengaruhnterhadap kebijakanndividen. Secara parsial, hasilnpenelitian menunjukkan bahwikebijakan hutangiberpengaruh terhadapikebijakan dividen.iSedangkan kepemilikan manajerial,nukuran Perusahaan, arusnkas bebasndan profitabilitas tidaknberpengaruh terhadap kebijakanidividen

Penerapan Sistem Pengendalian Intern Atas Persediaan Barang pada PT.Mica Jaya Pratama

This study aims to find out how the application of internal control over inventory of goods at PT Mica Jaya Pratama Solo. This research is a qualitative research that is by conducting both structured and unstructured interviews to determine the internal control carried out by the company. In this study the variables are the principles of internal control such as adequate separation of duties (organizational structure), determination of adequate responsibilities (system of authority), design and use of documents and adequate records (healthy practices), physical control of assets and records adequate (healthy practice), independently verify performance (HR). The result of this study is that the inventory control system at PT. Mica Jaya Pratama is in accordance with the SOP, but in an adequate separation of duties there is no division between the purchasing division and the finance division

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan GCG terhadap Firm Value

This research aims to know and analyze the impact of profitability, leverage, company size and Good Corporate Governance of Firm Value in the manufacturing company of Sub-sector Property and Real Estate listed on the stock Exchange Indonesia period in 2016-2018. The population of this weaver is the entire Property and Real Estate Sub-sector company listed on the IDX. The use of samples in research using Purposive Sampling with certain criteria thus obtained 70 samples of data to be researched. The data used is secondary data sourced from financial statements. This study used the test method of double Linear regression analysis. From the test, it can be exceeded that profitability and the Commonwealth Council affect the value of the company. Meanwhile, Leverage, company size, and Audit Committee do not affect the company's value in manufacturing company Sub-sector Property and Real Estate period from 2016-2018

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Empiris pada Boys Bakery And Cake Sukoharjo)

This study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting information systems. Sources of data are primary data in the form of answers to angke and secondary data in the form of an overview of Boys Bakery and Cake. The method used in this study is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 26 program. The population in this study was 74 people. The sample was selected from the purposive sampling method as many as 55 people from several sections and branches. The results of this study indicate that user involvement and training programs have an effect on the performance of the Accounting Information System while personal engineering skills, top management support (organizational structure), formalization of system development have no effect on the performance of the Accounting Information System