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The Effect of Financial Distress, and Audit Opinion in The Previous Year on The Acceptance of Going Concern Audit Opinion with The Covid-19 Pandemic as a Moderation Variable Putri, Hardianti Eka; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.296

Abstract

This study aims to empirically examine the effect of financial distress and audit opinions in the previous year on the receipt of going concern audit opinions during the current Covid-19 pandemic conditions in manufacturing companies in the basic industrial and chemical sectors and various industries listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The technique used in sampling this study is by purposive sampling method taken based on certain criteria. The number of samples used was 48 companies observing 240 samples during the 2016-2020 research period. This study used the help of the spss program version 25 with the logistic regression analysis method. The results of this study show that the variables of financial distress and audit opinion of the previous year have a positive and significant effect on the acceptance of going concern audit opinion. The moderation variable of the COVID-19 pandemic cannot affect the relationship between financial distress and going concern audit opinions. The COVID-19 pandemic was unable to moderate the relationship between the previous year's audit opinion and the going concern audit opinion.
The Implementation of Student-Centred Learning in Teaching Reading at SMA 10 Luwu Putri, Hardianti Eka; Atmowardoyo, Haryanto; Sulaiman, Iskandar
Celebes Journal of Language Studies Vol. 4 No. 1 June 2024
Publisher : Har Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51629/cjls.v4i1.182

Abstract

In this millennial era, English has become the common language to use in supporting communication between people from different countries in worldwide. Therefore, the government simultaneously develops human resources in the education sector by submitting the English subject into the education curriculum as one of the significant subjects in the school. As one of the four skill aspects, reading skill is a significant skill for mastering English. The English teachers at school are challenged to prepare the best learning materials to stimulate students’ reading skill. Student-Centred Learning is believed as an effective way to support the material stimulating this skill. This study aims to investigate the implementation of Student-Centred Learning in teaching reading at SMA 10 Luwu. The data of this study were collected from interviews of both students and teachers which had been transcribed by the researcher and also from class observation results to investigate students’ engagement in reading class. The researcher used a qualitative research method to analyze the data which had been analyzed by utilizing the interactive model of data analysis which employs data collection, data condensation, data display, and conclusion. The results of this study lead to several points which are: (1) teachers’ understanding of the student-centred learning paradigm is quite well and SCL has been implemented roundly in SMA 10 Luwu despite several shortcomings that still occur in the learning process, (2) teachers mostly implement some methods of SCL which are auditory intellectually repetition (AIR) learning method, brainstorming method, cooperative script method, and cooperative integrated reading and composition (CIRC), and (3) the weakest aspect of reading engagement that should be highlighted is from cognitive aspects. Specifically, the point of students does not use comprehension strategies well. This is due to students’ low mastery of vocabulary.