Opini Going Concern: Ditinjau Dari Agensi Teori Dan Pemicunya

Endiana, I Dewa Made; Suryandari, Ni Nyoman Ayu

doi:10.24034/j25485024.y2021.v5.i2.4490

Cited by 18 publications

(28 citation statements)

References 15 publications

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“…According to Masfiah (2021), states that a company with positive sales growth has a tendency to maintain its business continuity, whereas a company with negative sales growth has a greater tendency towards bankruptcy. The previous research done by Akbar & Ridwan (2019), Endiana & Suryandari (2021), dan Al'adawiah et al (2020) showed that company growth has negative effect on going concern opinion acceptance. Meanwhile, Kurnia (2018), Masfiah (2021), Febrianti & Suhartini (2022) dan Halim (2021) found that company growth has no effect on going concern opinion acceptance.…”

Section: Introductionmentioning

confidence: 90%

“…The second factor that can influence the acceptance of going concern opinions is company growth. Company growth is the condition of a company experiencing development both in terms of assets and in terms of sales growth (Endiana & Suryandari, 2021). According to Masfiah (2021), states that a company with positive sales growth has a tendency to maintain its business continuity, whereas a company with negative sales growth has a greater tendency towards bankruptcy.…”

Section: Introductionmentioning

confidence: 99%

“…Larger companies have adequate capabilities in business competition because they tend to have better internal control systems (Halim, 2021). Research by Akbar & Ridwan (2019), Endiana & Suryandari (2021), Rahmawati & Darsono (2022) and Al'adawiah et al (2020) in their journals found that company size has a negative effect on going concern opinion acceptance. Contrary to the research conducted by Effendi (2019), Kusumawardhani (2018), Yanti et al (2021), andMegantara (2021) which show financial condition has no effect on going concern opinion acceptance.…”

Section: Introductionmentioning

confidence: 99%

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The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance

Resky Adiningrat,

Muhammad Yusuf,

Musyaffi

2024

rttm

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This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportasion and logistic company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.

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Section: Introductionmentioning

confidence: 90%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance

Resky Adiningrat,

Muhammad Yusuf,

Musyaffi

2024

rttm

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“…According to [14], signal theory states that external parties will react positively or negatively depending on the information they receive. If the information received is good, they will react positively to the company, and vice versa [15].…”

Section: Signaling Theorymentioning

confidence: 99%

Analysis of the Soundness of Government-owned Islamic Banks Before and After a Merger

Oktaviony,

Taufik,

Saputri

2024

KSS

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This paper analyzes the soundness of government-owned Islamic banks before and after a merger. The research variables consist of Risk Profile as measured by Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), Good Corporate Governance as measured by Net Open Position (NOP), Earnings as measured by Return on Assets (ROA), Return on Equity (ROE) ) and Operational Efficiency Ratio (OER), and Capital as measured by the Capital Adequacy Ratio (CAR). Three government-owned Islamic banks before merger, namely Bank Rakyat Indonesia (BRI) Sharia, Bank Negara Indonesia (BNI) Sharia, Bank Sharia Mandiri (BSM) and one bank after merger namely Bank Sharia Indonesia (BSI) were selected as research objects. The study uses secondary data for the first quarter of 2019 to the third quarter of 2022. The hypothesis was tested with the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results show that the ratios of NPF, NOP, ROA, ROE, and OER have significant differences before and after the merger. Meanwhile, the ratios of FDR and CAR have no significant difference before and after the merger. This condition indicates that the ability of Islamic banks to manage FDR and CAR is quite good and remain in the soundness category before and after the merger. This study concludes that some of the soundness ratios of government-owned sharia banks are better after the merger. However, there are two ratios that are not significantly different either before or after the merger. The implication of this research is that the ability of the manager of a government-owned Islamic bank in managing the soundness of a bank greatly determines the sustainability of an Islamic bank. For further research, it is suggested to add the timeframe of the research. Keywords: risk profile, good corporate governance, earning, capital, merger, government owned Islamic banks

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“…Melalui penerbitan laporan keuangan, manajer harus memberi informasi kepada pihak pemangku kepentingan karena sinyal disampaikan kepada stakeholders berbentuk informasi penting terkait status perusahaan (Rochman and Andayani 2023). Melalui laporan keuangan, manajer memberi informasi laba, tetapi manajer harus bisa mengimplementasikan aturan-aturan akuntansi secara benar dan valid agar laba berkualitas tinggi mampu diperoleh tanpa melebihlebihkan, sehingga para pengguna laporan keuangan bisa mengambil keputusan melalui informasi yang didapatkan (Endiana and Suryandari 2021).…”

Section: Signaling Theoryunclassified

Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance

Muliadi,

Sulasmi,

Susanti

et al. 2023

JAS

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Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.

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Opini Going Concern: Ditinjau Dari Agensi Teori Dan Pemicunya

Cited by 18 publications

References 15 publications

The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance

The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance

Analysis of the Soundness of Government-owned Islamic Banks Before and After a Merger

Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance

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