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Widijaya Widijaya
Universitas Internasional Batam
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Journal : Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)

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Analisis Pengaruh Karakteristik Hubungan antara Auditor dengan Klien dan Kondisi Finansial Perusahaan terhadap Going Concern Audit Opinion Widijaya Widijaya; Lina Lina
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Pelaksanaan penelitian ini bertujuan untuk menganalisis bagaimana pengaruh dari karakteristik hubungan antara auditor dengan klien dan kondisi finansial perusahaan terhadap going concern audit opinion. Variabel independen yang digunakan dalam penelitian terdiri atas audit tenure, audit lag, auditor switching, pertumbuhan perusahaan, ukuran perusahan, rasio likuiditas, dan rasio solvabilitas. Sampel penelitian diambil berdasarkan pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai dengan 2019. Jumlah sampel sebanyak 1.735 data yang masih layak digunakan dalam penelitian ini. Peneliti memperoleh data sampel dengan menggunakan metode purposive sampling dan akan diuji dengan metode regresi binary logistic. Hasil penelitian menunjukkan variabel audit lag, ukuran perusahaan, dan rasio solvabilitas memiliki pengaruh signifikan positif terhadap going concern audit opinion. Variabel audit tenure, auditor switching, pertumbuhan perusahaan, dan rasio likuiditas tidak memiliki pengaruh signifikan terhadap going concern audit opinion.
ANALYSIS OF THE EFFECT CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS ON ACCOUNTING CONSERVATISM IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Widijaya Widijaya; Vivian Vivian
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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The study was conducted to examine and analyze the effect of the independent variable, namely corporate governance and company characteristics on the dependent variable, namely accounting conservatism. The independent variables of corporate governance consist of the size of the board of directors, independent board of directors, type of auditor and the independent variables of company characteristics consist of firm size, leverage, profitability, and sales growth. Measurement of accounting conservatism in this research is measured based on accrual-based following Al-Saidi (2020). The object of this research are companies that have annual reports that are registered and published on the Indonesia Stock Exchange. The data used in this research was 5 years for the period from 2016 to 2020. There are 729 companies listed on the Indonesia Stock Exchange, only 436 companies passed the selection to be used in this study. The data that has been collected will be processed using SPSS software and Eviews which will be analyzed using a panel regression model. The results obtained by the researcher indicate that the independent board of directors, leverage, profitability and sales growth have a significant positive effect on accounting conservatism. The variable size of the board of directors, type of auditor and firm size did not show a significant effect on accounting conservatism.
Pengaruh Budaya Perusahaan Terhadap Kinerja Perusahaan Widijaya Widijaya
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Penelitian ini bertujuan untuk mengetahui pengaruh budaya perusahaan terhadap kinerja perusahaan. Budaya perusahaan diukur dengan nilai, kerjasama tim, kepemimpinan dan keterlibatan karyawan. Karyawan perlu mengetahui pentingnya budaya perusahaan agar kinerja perusahaan lebih baik. Sampel penelitian ini berjumlah 111 responden dari total 17 perusahaan BUMN yang terdaftar di Batam. Data dianalisis menggunakan SPSS 25 dengan metode analisis regresi berganda. Hasil yang didapatkan dari penelitian ini adalah kerjasama tim, kepemimpinan, keterlibatan karyawan berpengaruh signifikan positif terhadap kinerja perusahaan. Hasil yang berbeda terdapat pada nilai yang menunjukkan tidak berpengaruh signifikan terhadap kinerja perusahaan
Co-Authors Alvina Alvina Anita Anita Ariyanto Richard Pratama Aulia Putri Aviany Santi Debora Ratna Cempaka Delny Delny Dinda Lucida Siswan Dinda Nur Aini Elita Elita Fina Fiorentini Finia Novarisy Zultia Hadianto Hadianto Heni Rachmawati Jeslin Jeslin Jesslyn Jesslyn Joelyn Veronica Jolin Floren Elvinis Lina Lina Mavrict Josephino Melissa Melissa Muhammad Adzel Alvian Muhammad Zidane Khairi Nindi Suci Rahmadani Novia Cristina Nurun Nada Riskiyanto Riskiyanto Rusdi Noverianto Salinda Salinda Sellya Chandra Siti Hasya Lisvyanti Stella Novianti Versia Silvana Vivian Vivian Winny Winny Wiwy Riana