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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Kewirausahaan Journal of Sustainable Community Development
Yulinda Yulinda
Politeknik Negeri Batam
Economics, Econometrics & Finance Environmental Science

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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

 1 
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR Muhammad Fadhill Lizaldy; Yulinda Yulinda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.711 KB) | DOI: 10.30871/jama.v1i2.506

Abstract

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013 -2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.Keywords: going concern opinion, bankruptcy prediction model, auditor reputation
PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA NON-KEUANGAN PADA PERUSAHAAN B’RIGHT PLN BATAM Sajidah Decha Puspa; Yulinda Yulinda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.658 KB) | DOI: 10.30871/jama.v3i1.962

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip GCG terhadap kinerja non-keuangan. Kinerja non-keuangan sebagai variabel dependen dan variabel independen dalam penelitian ini adalah transparency, accountability, responsibility, independency dan fairness. Fokus penilitian ini adalah untuk mengetahui sejauh manakah pengaruh penerapan GCG terhadap kinerja non-keuangan pada perusahaan b’right PLN Batam. Metode yang digunakan yaitu non-probability sampling dengan metode purposive sampling dan didapatkan melalui kuisioner dengan jumlah responden sebanyak 40. Berdasarkan hasil uji t menunjukkan hipotesis transparency berpengaruh positif dan signifikan terhadap kinerja non-keuangan, hipotesis accountability berpengaruh tidak signifikan terhadap kinerja non-keuangan, hipotesis responsibility berpengaruh tidak signifikan terhadap kinerja non-keuangan, hipotesis independency berpengaruh signifikan terhadap kinerja non-keuangan dan hipotesi fairness berpengaruh signifikan terhadap kinerja non-keuangan. Berdasarkan hasil uji R2 penerapan prinsip GCG berpengaruh sebesar 84,6% terhadap variabel dependen dalam penelitian ini, maka secara simultan prinsip GCG berpengaruh signifikan terhadap kinerja non-keuangan.
ANALYSIS EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE WITH VARIABLE CONTROL FIRM SIZE Yanti Damai; yulinda yulinda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.313 KB) | DOI: 10.30871/jama.v3i2.1556

Abstract

This study is aimed to examine the effect of corporate governance on financial performance with variable control firm size. Corporate governance is measured using board of commissioners, proportion of outside commissioners, board of directors, institutional ownership, managerial ownership, and audit committee. Financial performance is measured using tobins q. This study used variable control which is firm size where as measured used log natural assets. This study used sample were as public listed companies in Indonesian Stock Exchange (IDX) in period 2011-2015. Thus, this sampling method used purposive sampling technique. The result of this study showed that board of commissioners, board of directors, institutional ownership, managerial ownership, audit commitee not influence to financial performance. This study is showed proportion of outside commissioners influence to financial performance. The purpose study determine where is to add more independent variable. In addition, financial performance is measured used EVA (Economic Value Added) and expanding the corporate companies. More over the result in this study is have implications to each hypothesis.
Co-Authors Afriyanti Hasanah Alrido Martha Devano Ayu Puspitasari Hendrawan, Bambang Hesti Yuniasih Mia Syafrina Muhammad Fadhill Lizaldy Ria Anggraini Sajidah Decha Puspa Shinta Wahyu Hati Sugeng Riadi Yanti Damai