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PENGARUH KONDISI KEUANGAN, RASIO KEGAGALAN HUTANG, UKURAN PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI GOING CONCERN Ardianto, Yuli
Manajemen Bisnis Kompetensi Vol. 09 No.01 Juni 2014
Publisher : Manajemen Bisnis Kompetensi

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Abstract

ABSTRACT The use of financial condition variable and the debt default is based on the assumption that Going Concern Opinion (GCO) is given only when the company experience financial distress. The size of the company, then, is used as variable due to the reason that the bigger the company, the easier it is to overcome the financial distress as it has stronger board of management. Therefore, the possibility to accept GCO is less compare to the smaller company. Professional accountant public offices keep their reputation by giving opinion according to the auditing result even when they have financial distress and is being audited by bigger Public Accountant Office. The possibility to receive GCO is bigger. The results showed that the financial condition of all significant variables, all three have a significance level of less than 5%. Financial ratios reflect the companys ability to complete its obligations so that all three ratios may affect the likelihood of receiving going-concern opinion. While the other variables, including the failure of debt, company size and reputation of a public accounting firm, they were not significant because it has a greater significance level of 5%. This indicates that the auditor only concerned with financial factors will make a decision at the time of going concern opinion Keywords: Going Concern Opinion, Financial Ratio, Reputation Of Accountant Public,  Financial Condition  
Pengendalian Internal Terhadap Deteksi Risiko Kecurangan dan Kinerja Perusahaan Daerah Air Minum Ardianto, Yuli; Riskarini, Dian
Jurnal Manajemen Vol 8, No 2 (2017): Jurnal Manajemen
Publisher : LPPM Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.496 KB) | DOI: 10.32832/jm-uika.v8i2.1114

Abstract

ABSTRACT The research was entitled The influence of Internal Control on Risk Management and its implication on Perusahaan Daerah Air Minum Performance. The formulation of the problem is whether there: internal control influence on enterprise risk management, internal control influence on corporate performance, fraud influence on corporate performance. The purpose of this study is to examine and analyze: internal control influence on enterprise risk management, internal control influence on corporate performance, fraud influence on corporate performance. During this time many research fields of accounting and finance are well have analyzed the influence of the internal control on risk management and corporate performance, but rarely all three studies measure the impact of these variables on corporate performance as measured by Malcolm Baldrige. The research method uses analytical descriptive and exploratory. Samples were directors and audit committee in PDAM Jakarta, Bogor, Tangerang and Bekasi. Methods of data analysis using partial least square. Results of the study are: internal control positive effect on the risk management, internal control positive effect on the malcolm baldrige performance, risk management positive effect on the malcolm baldrige performance