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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ATESTASI : Jurnal Ilmiah Akuntansi Valid Jurnal Ilmiah Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JURNAL MITRA PRIMA
Wenny Anggeresia Ginting
Universitas Prima Indonesia
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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia Fitri Andriani; Rindi Meilani; Chandra Evendi Pardede; Wenny Anggeresia Ginting
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1432

Abstract

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018, Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research. Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange
Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019 Ono Parhusip; Elfrida Fitri Hutasoit; Wenny Anggeresia Ginting
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2289

Abstract

This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned. Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern
Co-Authors Abtri Nadya Margaretha P Aemelia Angesti Ayu Farida Sianturi Candra Prima Samosir Chandra Evendi Pardede Cristy Nataline Dedy Chandra Demak C. Y. Simanjuntak Desy Anwar Elfrida Fitri Hutasoit Elizabeth Elizabeth Elly Tashia Erica Erica Fanny Fanny Fellycia Fellycia Fernaldy Fernaldy Fitri Andriani Frisko Priwendamai Herbert Ernando Ike Rukmana Sari Indahwati Indahwati Jeselin Jeselin Jessica Alexandra S Juneyca Juneyca Karina Anatasia Asmara Silitonga Kelly Halim Keumala Hayati Maisarah Maisarah Mariani Mariani Mas Intan Purba Mohd Nawi Purba Moni Silcya Munawarah Ono Parhusip Peni Wati Princeslia Desyca Rindi Meilani Rut Br Ginting Seteffy Monica Siti Aisyah Nasution Siti Dini Stasia Stasia Venyta Viendy Celine Wijaya Winda Wati Winnie Wijaya Yuliani Yuliani