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All Journal Jurnal Akuntansi Indonesia juremi: jurnal riset ekonomi Proceedings Series on Social Sciences & Humanities
Eko Haryanto
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions Niken Lestari Putri; Nur Isna Inayati; Eko Haryanto; Edi Joko Setyadi
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.1-20

Abstract

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.
Leadership Journey, Anti “Planga-Plongo” Character Education Wakhudin Wakhudin; Eko Haryanto
Proceedings Series on Social Sciences & Humanities Vol. 8 (2023): Proceeding International Seminar 2022 E-Learning Implementation in Malaysia and Indon
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v8i.605

Abstract

The planga-plongo leader is a leader who does not know how to solve problems. The reason is that he did not get enough experience in various levels of leadership. This article aims to describe the leadership journey program that is expected to be able to overcome the planga-plongo attitude. The research using a qualitative approach with ethnographic methods was carried out by students of VI Class Madrasah Ibtida'iyah Muhammadiyah Patikraja, Banyumas, Central Java. The school permitted final grade students out of town on the eve of school graduation. They have the freedom to determine the city to which they were going. The results showed that, using information technology, they made preparations independently, including choosing the mode of transportation, booking tickets, determining local transportation, and various accommodations to be used. This leadership training provides a stimulus for children to be brave, honest, polite, fast and precise in making decisions. Various experiences of making decisions like this cause children to be unflinching when making decisions. It is recommended that building an anti-planga-plongo character is not only carried out during the implementation of the leadership journey, but also previous training with relevant activities.
THE PERFORMANCE OF BANKS IN INDONESIA: THE EFFECT OF AUDIT COMMITTEE, BOARD OF COMMISSIONERS, AND PROPORTION OF INDEPENDENT COMMISSIONERS Eka Yeni Salasatie; Eko Haryanto; Iwan Fakhruddin; Bima Cinintya Pratama
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 2: September 2023
Publisher : Bajang Institute

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Abstract

This research was conducted to examine the factors that influence company performance, especially those related to the role of corporate governance. With good corporate governance, company performance can grow. This study aims to determine the effectiveness of implementing good corporate governance through the existence of an audit committee, a board of commissioners, and an independent board of commissioners in improving performance. ROA is used to measure company performance. This study focuses on conventional banks registered with OJK in Indonesia from 2019-2021. Purposive sampling was used for the sampling technique, and 41 samples were obtained. Multiple linear regression was the analytical method used to test the hypothesis.
Co-Authors Edi Joko Setyadi Eka Yeni Salasatie Iwan Fakhruddin Niken Lestari Putri Nur Isna Inayati Pratama, Bima Cinintya Wakhudin