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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Inovasi Ekonomi Jurnal Akuntansi dan Audit Syariah (JAAIS)
Herninda Pitaloka
IAIN Salatiga
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Moderasi Herninda Pitaloka; Agung Guritno
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i2.4244

Abstract

This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.
Factors Affecting Audit Delay Moderated By Profitability of Companies in the Jakarta Islamic Index Ahmad Ulil Albab Al Umar; Herninda Pitaloka; Anava Salsa Nur Savitri; Nur Kabib
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.672 KB) | DOI: 10.36555/jasa.v4i1.1288

Abstract

The financial statements are an important part of the stakeholders or stakeholders as a reference in making investments. This study aims to analyze the effect of company size, auditor opinion, and age of the company on audit delay with profitability as a moderating variable. This research is a quantitative research. Data analysis in this study uses multiple linear regression with EViews 11. The population in this study is all companies listed on the Indonesian Sharia Stock Index in 2015-2018. The sample in this study were 30 companies listed on the Jakarta Islamic Index. The data used in this research is secondary data. The results in this study showed that company size and auditor's opinion no affect the audit delay, while the age of the company influences to audit delay. Company size, auditor opinion, and age of the company are not able to moderate audit delay. This shows that profitability is not able to moderate the three variables.
The economic impact of the COVID-19 outbreak: Evidence from Indonesia Herninda Pitaloka; Ahmad Ulil Albab Al Umar; Eka Resmi Hartati; Dessy Fitria
Jurnal Inovasi Ekonomi Vol. 5 No. 02 (2020): Economic Challenges in Covid-19 Outbreak
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v5i02.11833

Abstract

This research aims to analyses the economic impact of the COVID-19 outbreak on the stock market in Indonesia. This research is a quantitative descriptive study by collecting various sources from journals and current case studies about the COVID-19 outbreak. The technique of collecting data uses quotations and related news. The results in this study are The COVID-19 pandemic outbreak harms the capital market, where the occurrence of this pandemic has affected many investors in making investment actions that are very influential on the IHSG.
Co-Authors Agung Guritno Albab Al Umar, Ahmad Ulil Anava Salsa Nur Savitri Dessy Fitria Eka Resmi Hartati Nur Kabib