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To Examine The Effect Of Financial Conditions, Company Growth, And Company Size On Going Concern Audit Opinions In Manufacturing Companies Listed On The Indonesia Stock Exchange Ima Andriyani; Amrillah Azrin; Kusminaini Armin; Agustina Marzuki
Best Journal of Administration and Management Vol 2 No 1 (2023): Best Journal of Administration and Management, July 2023
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v2i1.116

Abstract

This study aims to examine the effect of financial conditions, company growth, and company size on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange. Issuing a going concern audit opinion is very useful for users of financial statements to make the right investment decisions, because when an investor wants to make an investment he needs to know the financial condition of the company itself, especially concerning the survival of the company. This study uses a combination method, namely a combination of qualitative and quantitative. This study also uses secondary data, with documentation data collection techniques. The population in this study is 26 manufacturing companies listed on the (IDX). Researchers used non-probability sampling method. Data were tested using descriptive statistical tests, classical assumption tests, logistic regression analysis, regression model feasibility tests, overall model tests, hypothesis testing, and the coefficient of determination. The results of this study are as follows: 1) Simultaneously Financial Condition, Company Growth, and Company Size have a significant effect on Going concern Audit Opinion 2) Partially Financial Condition has a significant effect on Going concern Audit Opinion. 3) Partially, company growth has a significant effect on going concern audit opinion. 4) Partially, company size has no significant effect on going concern audit opinion. So that future researchers can use other variables besides those that the researchers examined, in order to realize even better research.
Company Life Cycle, Merger Activities in Indonesia Ima Andriyani; Yuliani Yuliani; Agustina Marzuki
Integrated Journal of Business and Economics (IJBE) Vol 7, No 3 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i3.755

Abstract

This study aims to explain and analyze the influence of the company's life cycle on the probability of conducting mergers, shareholder wealth, percentage of company stock ownership and payment methods by mergers . The sample of the research is 36 companies that have merged and acquired in Indonesia which are listed on the Indonesia Stock Exchange (BEI) in the period 2018-2022. Data analysis uses logistic regression and multiple linear regression methods .   The results showed the company's life cycle did not significantly affect the probability of companies doing mergers . The company's life cycle has a significant effect on shareholder wealth. the company's life cycle has no significant effect on the percentage of share ownership , the company's life cycle has a positive and significant effect on payment methods for companies that have made mergers  . The theoretical implications of this study provide an overview / explanation of the company's life cycle of the activities of mergers  in company policy seen from the company's growth prospects.    Keywords: Company life cycle, Merger Activities