scholarly journals Pengaruh Faktor Keuangan Dan Karakteristik Pemerintah Daerah Terhadap Financial Distress

2020 ◽  
Vol 2 (3) ◽  
pp. 3160-3178
Author(s):  
Yoli Wulandari ◽  
Fefri Indra Arza
Keyword(s):  
Financial Distress ◽  
Local Governments ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Binary Logistic Regression Analysis ◽  
Financial Independence ◽  
Growth Ratio ◽  
Audit Opinion ◽  
West Sumatra

This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018. The data in this study use secondary from BPK and BPS. The sampling technique uses a total sampling method with a total sample of 19 districts / cities wtih a period of time of 4 years. Analysis of the data using binary logistic regression analysis. The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress.

scholarly journals Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern

2019 ◽  
Vol 29 (1) ◽  
pp. 420
Author(s):  
Anak Agung Gde Oka Maheswara ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Binary Logistic Regression Analysis ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Observation Methods

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability on financial distress that affects the going concern audit opinion. This research conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The research sample was obtained using purposive sampling technique. Data collection is done by non-participant observation methods. Data analysis techniques are carried out using the method of binary logistic regression analysis. The test results show that financial distress has an effect on the going concern audit opinion, profitability has no effect on the audit opinion, and profitability weakens the effect of financial distress on the going concern audit opinion. Keywords : Financial Distress; Going Concern Audit Opinion; Profitability.

scholarly journals PENGARUH DEBT DEFAULT, FINANCIAL DISTRESS, OPINION SHOPPING DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Dea Izazi, Rizka Indri Arfianti
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Business World ◽  
Audit Opinion ◽  
Going Concern ◽  
Opinion Shopping ◽  
Debt Default ◽  
Management Capabilities

Going concern is always linked with management capabilities in managing the company in order for the company to survive. The audit report with the modification of going concern is an indication that in the auditor's judgment there is a risk that the entity can not survive in the business world. Provision of going concern audit opinion by the auditors often addressed as bad news by the company, because it is alleged to cause the company to become bankrupt quickly. This study aims to examine the effect of debt default, financial distress, opinion shopping and audit tenure to the acceptance of going concern audit opinion. The sampling technique used in this study is purposive sampling with a total sample of 180 non-financial companies listed on the Indonesia Stock Exchange during the period of research year 2014-2016. Hypothesis testing of this research is done by logistic regression analysis using SPSS ver20. The result of this study shows that debt default and financial distress have significant value of 0,000 and 0,019, respectively. While audit tenure and opinion shopping have significant value of 0.000 and 0.0105, respectively. The conclusion of this study showed that debt default and financial distress are significantly affect on the acceptance of going concern audit opinion, while the opinion shopping and audit tenure are not significantly affect on the acceptance of going concern audit opinion.Keywords: Going Concern Audit Opinion, Debt Default, Financial Distress, Opinion Shopping, Audit Tenure

scholarly journals The Effect of Prior Opinion and Potency of Financial Distress on Going Concern Audit Opinion

2019 ◽  
Vol 1 (3) ◽  
Author(s):  
Putu Yudha Asteria Putri ◽  
Putu Dian Pradnyanitasari ◽  
I Gusti Ayu Ratih Permata Dewi
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Industries ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion ◽  
Prior Opinion

This study aims to obtain empirical evidence of the influence of prior opinion and the potential of financial distress on going concern opinion. Going concern opinion happened  because the indicated of the company is no longer able to live the life to work. The results of previous studies get inconsistent results in terms of the effect of potential financial distress on the going concern opinion. The other indicators that can influence the existence of a going concern opinion is prior opinions which are previous opinions by an auditor. This study uses secondary data in manufacturing industries that listed on the Indonesia Stock Exchange in the period 2012-2018 become the population in this study with a total sample of 77 samples selected by purposive sampling technique.

scholarly journals MENGINTIP KONDISI PERUSAHAAN MELALUI “GOING CONCERN”

2020 ◽  
Vol 5 (2) ◽  
pp. 229-242
Author(s):  
Hendro Sasongko ◽  
May Mulyaningsih ◽  
Obed Fernando Harefa
Keyword(s):  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Health Condition ◽  
Binary Logistic Regression Analysis ◽  
Financial Health ◽  
Z Score ◽  
Growth Ratio ◽  
Audit Opinion ◽  
Going Concern ◽  
Company Growth

The research sample consisted of 3 companies with a five year observation period. This research purposed to examine the effect of financial health and company growth on going concern audit opinion either partially or simultaneously. The population of this research is six cement sub-sector companies listed on the Indonesia Stock Exchange from 2013-2017. Data is processed with the Altman Z Score using Binary Logistic Regression analysis tools. The test results show that the financial health condition of the company, which is proxied by the Altman Z Score, significantly influences the acceptance of going concern audit opinion. Company growth, which is proxied by the Sales Growth Ratio, has a significant effect on ongoing concern audit opinion. The condition of financial health and company growth jointly influence the acceptance of going concern audit opinion.

scholarly journals Socioeconomic determinants of micro and small enterprise growth in North Wollo and Waghimira Zone selected towns

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Erstu Tarko Kassa
Keyword(s):  
Research Design ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Small Enterprise ◽  
Binary Logistic Regression Analysis ◽  
Cross Sectional ◽  
Tax Rate ◽  
Socioeconomic Determinant ◽  
North Wollo

AbstractThis study aims to investigate the socioeconomic determinant factors that affect the growth of micro and small enterprises (MSEs) in North Wollo and Waghimira Zone selected towns. In this study, a cross-sectional research design with both descriptive and explanatory research design has been employed, and 303 owners of enterprises have participated. The towns were selected purposely, and the respondents were also selected by using a simple random sampling technique. The data were analyzed by using STATA v-14 and applied descriptive and binary logistic regression analysis (odds ratio). The finding of the study revealed that age of the owner, access to finance, family business background, and interest rate most likely affect the growth of the enterprises with the statistically significant level. On the contrary, entrepreneurship training, the experience of the owner, the inflation rate, and competition less likely affect the growth of the enterprises with a statistical significant level. The remaining factors such as gender of the owners, education background, business age, business type, business location, social responsibility, tax rate, and social attitude were not statistically significant to determine the growth of MSEs.

scholarly journals PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Riri Safira Syahrir ◽  
Elly Suryani
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Regional Government ◽  
Audit Opinion ◽  
The Public ◽  
Government Institutions ◽  
Audit Opinions

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

scholarly journals Meningkatkan kinerja pemerintah daerah dengan transparansi dan akuntabilitas

2020 ◽  
Vol 2 (2) ◽  
pp. 85-94
Author(s):  
Rahandhika Ivan Adyaksana ◽  
Lutfi Alqurani
Keyword(s):  
Local Governments ◽  
Total Population ◽  
Sample Selection ◽  
Field Research ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Government Performance ◽  
Research Population ◽  
Positive Effect

This research aims to determine the effect of accountability and transparency on the performance of local governments.  The method used in this research is quantitative.  The data used was primary data and obtained by visiting the location directly (field research) and providing a research questionnaire to the respondent.  The research population was consisted of employees working in SKPD of Bantul Regency. Total population is 29 SKPD in Bantul Regency. The sample selection method uses purposive sampling technique.  Total sample is 86 respondents were obtained by distributing questionnaires in 2019. Data were analyzed using multiple linear regression.  The variables in this study are Accountability (X1), Transparency (X2) and Government Performance (Y).  The results of the study prove that accountability and transparency have a significant and positive effect on government performance

scholarly journals A PRELIMINARY STUDY ON THE RELATIONSHIP BETWEEN PSYCHOGRAPHIC FACTORS AND THE PURCHASE OF LIFE INSURANCE

2017 ◽  
Author(s):  
Tan Suang Sin ◽  
Lim Chee Chee
Keyword(s):  
Life Insurance ◽  
Negative Relationship ◽  
Risk Attitude ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Binary Logistic Regression Analysis ◽  
Personal Value ◽  
Risky Behaviours ◽  
Preliminary Study ◽  
The Relationship

This was a preliminary study conducted to examine the relationship between psychographic factors (i.e., personal value, risk attitude, and trust) and the purchase of life insurance among Alor Setar city folks. A non-probability convenience sampling technique was used to collect data from early February to mid-March 2015. A sample comprising 108 respondents were subjected to binary logistic regression analysis. The major finding of this study showed that risk attitude has a significant and negative relationship with the purchase of life insurance. Respondents in Alor Setar who are more likely to involve in risky behaviours or activities tend not to buy life insurance. Risk taking individuals do not behave like risk averse individuals who tend to seek protection by buying life insurance as a method to cover their personal risks. Meanwhile, personal value and trust were found to have no significant relationship with the purchase of life insurance among respondents in Alor Setar. It is recommended that a comprehensive study covering wider areas with larger sample sizes be included in future studies to obtain more reliable results that would enable the generalisation of findings. Keywords: Life insurance, Psychographic factors, Personal value, Risk attitude, Trust

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat

2020 ◽  
Vol 22 (2) ◽  
pp. 255-268
Author(s):  
Murniati Murniati ◽  
Widi Natalia
Keyword(s):  
Sampling Technique ◽  
Primary Data ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Audit Judgment ◽  
West Sumatra ◽  
Representative Office ◽  
The Republic ◽  
Questionnaire Method

ABSTRAC This research was conducted to determine the effect of independence, audit expertise, the scope of the audit, audit audit, and interim examination of the consideration of giving audit opinion. In this study, researchers examined the consideration of providing audit opinion at the Office of the Republic of Indonesia Supreme Audit Agency (BPK) of West Sumatra Province by using independent variables, namely independence, audit expertise, audit scope, audit judgment, and interim examination. The population in this study are all auditors who work at the Representative Office of the Supreme Audit Board (BPK) of Republic of Indonesia in West Sumatra Province. The primary data collection method used was a questionnaire method distributed to respondents, the sampling technique was purposive sampling with a sample size of 22 respondents. The results of testing the hypothesis in this study indicate that the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion, while audit scope variable has no effect but has a negative direction. Simultaneously the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion.  ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh independensi, keahlian audit, lingkup audit, audit judgemet, dan pemeriksaan interim terhadap pertimbangan pemberian opini audit. Dalam penelitian ini, peneliti mengkaji pertimbangan pemberian opini audit pada Kantor Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat dengan menggunakan variabel independen, yaitu independensi, keahlian audit, lingkup audit, audit judgement, dan pemeriksaan interim. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Perwakilan Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat. Metode pengambilan data primer yang digunakan adalah metode kuesioner yang dibagikan kepada responden, teknik pengambilan sampel yaitu dengan purposive sampling dengan jumlah sampel sebanyak 22 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit, sedangkan variabel lingkup audit tidak berpengaruh namun beraarah negatif. Secara simultan variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit.  

scholarly journals Relevansi Informasi Laporan Keuangan Accrual Basis: Kemampuan Rasio Keuangan Dalam Memprediksi Status Financial Distress Pemerintah Daerah Kabupaten Dan Kota Se- Indonesia Periode 2015-2017

2019 ◽  
Vol 1 (2) ◽  
pp. 795-813
Author(s):  
Waninda Waninda ◽  
Fefri Indra Arza
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Distress ◽  
Binary Logistic Regression ◽  
City Government ◽  
Performance Ratio ◽  
Binary Logistic Regression Analysis ◽  
Regional Government ◽  
Significance Level

This study aims to predict the financial distress status of district and city governments in Indonesia. Research examines the relevance of financial statement information consisting of profitability ratio, liquidity ratio, performance ratio and capital stress ratio in predicting district and city government financial distress in Indonesia in 2015-2017. This study uses agency theory. The sampling method in this study used purposive sampling. This study consisted of 134 samples of districts / cities in Indonesia, the financial data used in the study were audited regional government financial reports, namely reports on audit results for 2015-2017. The type of data used is secondary data. The analysis used is binary logistic regression analysis. Based on the results of binary logistic regression analysis with a significance level of 5%, that of the four types of ratios measured using fourteen measurements obtained results (1) Profitability ratio as measured by profit margin ratio affects financial distress with an β coefficient of 51,548 and a significance value of 0,000 < 0.05, (2) The performance ratio measured by operating revenue to total revenue has an effect on financial distress with an β coefficient of -41.180 and a significance value of 0.015> 0.05, and a depreciation ratio influences financial distress with an β coefficient of 40.004 and a value significance of 0.004 <0.05

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