Jurnal Akuntansi Kompetif

PENGARUH MODEL BENEISH M-SCORE TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2025

2026-09-10T13:43:06+07:00

Kecurangan laporan keuangan dapat menurunkan kualitas informasi keuangan dan memengaruhi kepercayaan para pemangku kepentingan. Penelitian ini bertujuan menganalisis pengaruh rasio-rasio dalam model Beneish M-Score terhadap kecurangan laporan keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder, teknik purposive sampling, dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), dan Total Accruals to Total Assets (TATA) berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan Leverage Index (LVGI) berpengaruh negatif dan signifikan. Sebaliknya, Asset Quality Index (AQI), Depreciation Index (DEPI), dan Sales, General and Administrative Expenses Index (SGAI) tidak berpengaruh signifikan. Hasil penelitian menunjukkan bahwa tidak seluruh rasio dalam model Beneish M-Score memiliki kemampuan yang sama dalam mengidentifikasi indikasi kecurangan laporan keuangan pada perusahaan perbankan. Temuan ini memperkuat penggunaan model Beneish M-Score sebagai instrumen untuk mengidentifikasi indikasi kecurangan laporan keuangan serta memberikan informasi bagi investor, kreditor, regulator, dan manajemen dalam mendukung pengambilan keputusan

ISLAMIC BANKING PERFORMANCE: PROFIT-SHARING RATIO AND ZAKAT PERFORMANCE RATIO FROM THE PERSPECTIVE OF MAQASHID SHARIA

2026-09-05T14:09:25+07:00

This study aims to analyze the paradox of Islamic banking performance, as reflected in the imbalance between the Profit Sharing Ratio (PSR)—an indicator of economic performance—and the Zakat Performance Ratio (ZPR)—an indicator of social performance—from the perspective of Maqashid Sharia. The background of this study is based on the empirical phenomenon of low and uneven ZPR amid an increase in PSR at some Islamic banks, which indicates that the integration of profit and social welfare objectives is not yet optimal. Theoretically, this study is grounded in Maqashid Sharia, which emphasizes a balance between the protection of wealth (hifz al-mal) and the public interest, and is supported by theories of legitimacy and stakeholder analysis in explaining social demands on Islamic financial institutions. The research method employed is a quantitative approach using panel data analysis of Islamic banks in Indonesia for the 2020–2024 period, utilizing a regression model to test the relationship between PSR and ZPR. The results of this study are expected to reveal the existence of a performance paradox and contribute to the development of a more comprehensive performance measurement model for Islamic banks based on the values of Maqashid

EFEKTIVITAS PSAK 69 DALAM PENGELOLAAN ASET BIOLOGIS DI PERUSAHAAN PERKEBUNAN

2026-08-16T06:22:57+07:00

The Financial Accounting Standard Statement (PSAK) 69 on Agriculture is implemented in Indonesia to increase the transparency and relevance of biological asset reporting through fair value, less cost to sell-based measurements. This study aims to analyze the effectiveness of the implementation of PSAK 69 in the management of biological assets in plantation companies in Indonesia in 2024. The research method used is a qualitative descriptive approach with analysis of annual financial statements and accounting disclosures from five plantation companies The results of the study show that all sample companies have implemented PSAK 69 in the presentation of biological assets, but the effectiveness still varies. From the recognition aspect, the entire company has separated biological assets from fixed assets. In terms of measurement, 80% of companies use fair value, but most have not fully disclosed their assumptions and valuation methods in detail. Inconsistent disclosures led to differences in asset valuations and fluctuations in net income between periods. The implementation of PSAK 69 is considered effective in increasing the relevance and comparability of financial statements, but it has not been optimal in terms of assessment transparency and consistency of disclosure. This study concludes that the effectiveness of PSAK 69 in the plantation sector in Indonesia has been formally achieved but still requires substantive improvement, especially in the aspects of determining fair value, human resource competence, and audit supervision. The results of the research are expected to be input for plantation companies, regulators, and academics to strengthen the implementation of fair value-based accounting in the agricultural sector

DAMPAK TARIF PAJAK PENGHASILAN TERHADAP MOTIVASI PENINGKATAN JABATAN AKADEMIK DOSEN DI INDONESIA

2026-08-15T21:46:38+07:00

Improving the academic position of lecturers is a strategic aspect in career development and improving the quality of higher education in Indonesia. Based on data from the Higher Education Database (PDDikti) of the Ministry of Education and Culture in 2024, there are 303,067 active lecturers in Indonesia, but the proportion of lecturers with the positions of Head Lecturer and Professor is still below 20%. One of the factors that has been proven to affect the low motivation for promotion is the Income Tax (PPh) rate which is considered not comparable to the additional income received after promotion. This study quantitatively and descriptively aims to prove the significant influence of income tax rates on the motivation to increase the academic position of lecturers in Indonesia. Data was collected through an online survey of 312 lecturers from various public and private universities in Indonesia, which were selected by purposive sampling. The analysis is carried out by simple linear regression using the help of statistical software. The results of the study showed that the income tax rate had a negative and significant effect on the motivation to increase the academic position of lecturers (regression coefficient = -0.342; significance value 0.000 < 0.05). This means that the higher the tax rate imposed, the lower the motivation of lecturers to improve academic positions. This study empirically confirms that a disproportionate tax rate policy has the potential to reduce the academic productivity of lecturers. Therefore, a fairer and performance-based fiscal policy is needed to encourage the improvement of academic positions and strengthen the performance of the tridharma of higher education in Indonesia.

APAKAH PENGALAMAN AUDITOR MENJEMBATANI COMPETENCE DAN SKEPTISISME PROFESIONAL? BUKTI EMPIRIS DARI AKUNTAN PUBLIK

2026-08-12T09:59:18+07:00

This study examines whether auditor Experience mediates the relationship between Competence and Professional Skepticism, while considering Conscientiousness as an auditor dispositional characteristic. Survey data were obtained from 80 auditors working at public accounting firms in Indonesia who had at least one year of audit experience and were analyzed using partial least squares structural equation modeling (PLS-SEM). The final measurement model retained three Experience indicators after two indicators that were conceptually closer to continuing professional development were excluded. The results show that Conscientiousness is positively associated with Professional Skepticism (β=0.438; p=0.012), while Competence is positively associated with Experience (β=0.920; p<0.001). Competence and Experience do not show significant direct relationships with Professional Skepticism. The specific indirect effects also provide no evidence that Experience mediates the relationships of either Conscientiousness or Competence with Professional Skepticism. These findings indicate that professional capability and accumulated audit exposure do not automatically translate into a skeptical mindset; dispositional characteristics remain relevant in explaining Professional Skepticism. The findings should be interpreted cautiously because of the high empirical overlap between Competence and Experience.

PENGARUH PEMAHAMAN MATA KULIAH PERPAJAKAN TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS AWAL BROS (UAB)

2026-08-10T11:21:27+07:00

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman mata kuliah perpajakan terhadap minat mahasiswa berkarir di bidang perpajakan pada mahasiswa S1 Akuntansi Universitas Awal Bros (UAB). Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dalam penelitian ini diperoleh melalui penyebaran kuesioner kepada mahasiswa S1 Akuntansi yang telah menempuh mata kuliah perpajakan. Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, analisis regresi linear sederhana, uji t, dan koefisien determinasi (R²) dengan bantuan program SPSS.

Hasil penelitian menunjukkan bahwa pemahaman mata kuliah perpajakan berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. Hal ini berarti semakin baik pemahaman mahasiswa terhadap mata kuliah perpajakan, maka semakin tinggi minat mereka untuk berkarir di bidang perpajakan.

Kata Kunci: Pemahaman Perpajakan, Minat Berkarir, Mahasiswa Akuntansi, Perpajakan

PERSEPSI, MOTIVASI DAN PENGETAHUAN PERPAJAKAN SEBAGAI GENERASI MUDA PROFESIONAL PAJAK TERHADAP MINAT BERKARIR DIBIDANG PERPAJAKAN: STUDI PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH RIAU

2026-09-11T09:17:45+07:00

Penelitian ini mengevaluasi keterkaitan persepsi, motivasi, dan pengetahuan perpajakan dengan kecenderungan mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Riau dalam memilih profesi pada ranah perpajakan. Model analisis memuat persepsi (X1), motivasi (X2), dan pengetahuan perpajakan (X3) sebagai prediktor, sedangkan minat mahasiswa (Y) ditempatkan sebagai variabel respons. Data kuantitatif diperoleh melalui kuesioner dan didukung oleh kajian pustaka. Analisis dilakukan melalui pengujian validitas, reliabilitas, asumsi klasik, regresi linier berganda, uji t, serta koefisien determinasi. Sampel terdiri atas 280 mahasiswa yang ditetapkan menggunakan simple random sampling. Hasil estimasi menunjukkan bahwa hanya persepsi yang teridentifikasi berpengaruh positif dan signifikan terhadap intensi karier perpajakan, sedangkan motivasi dan pengetahuan perpajakan tidak menunjukkan signifikansi statistik.

Kata Kunci: Persepsi, Motivasi, Pengetahuan Perpajakan, Minat Mahasiswa

ANALISIS PENGARUH OPERATING CASH FLOW DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN INDEKS IDX30 YANG TERDAFTAR DI BEI TAHUN 2023-2025

2026-07-16T14:26:40+07:00

This study aims to examine the effect of operating cash flow and solvency on profitability of companies included in the IDX30 Index listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. Profitability is measured using Return on Assets (ROA), operating cash flow is measured by the ratio of operating cash flow to total assets, and solvency is proxied by the Debt to Equity Ratio (DER). This research employs a quantitative approach using secondary data obtained from audited annual financial statements published by the Indonesia Stock Exchange and the official websites of the respective companies. The sample consists of 23 companies selected through purposive sampling, resulting in 69 firm-year observations. Panel data regression analysis was conducted using the Common Effect Model (CEM), which was selected based on the Chow Test and Lagrange Multiplier (LM) Test. The results indicate that operating cash flow has a positive and significant effect on profitability, suggesting that companies with stronger operating cash flow tend to generate higher returns on assets. In contrast, solvency does not have a significant effect on profitability, indicating that the level of debt financing does not necessarily influence the profitability of IDX30 companies during the observation period. These findings imply that operating cash flow is an important determinant of corporate profitability, while solvency may not be the primary factor affecting profitability among large and highly liquid companies.

ANALISIS PENGARUH CASH HOLDING DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BEI TAHUN 2023-2025

2026-07-16T14:24:13+07:00

Profitability is an important indicator of a company's financial performance and reflects its ability to generate earnings from available resources. In the healthcare sector, maintaining an optimal level of cash holding is essential to support operational activities and investment decisions, while firm size is often considered a factor that may influence profitability. This study aims to examine the effect of cash holding and firm size on profitability in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This study employed a quantitative approach using secondary data obtained from audited annual financial statements published by the Indonesia Stock Exchange and the official websites of the respective companies. The sample consisted of 33 healthcare companies, resulting in 99 firm-year observations, selected using purposive sampling. Panel data regression analysis was conducted, and the Random Effect Model (REM) was selected based on the Chow and Hausman tests. The results indicate that cash holding has a positive and statistically significant effect on profitability, suggesting that maintaining adequate cash reserves enhances a company's ability to generate earnings. Conversely, firm size does not have a significant effect on profitability, indicating that a larger asset base does not necessarily improve financial performance. These findings imply that effective cash management plays a more important role in enhancing profitability than firm size in Indonesia's healthcare sector.

PENGARUH TRANSFER PRICING, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDENCE: (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024)

2026-09-11T06:22:12+07:00

Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, kebijakan dividen dan kepemilikan asing terhadap tax avoidance pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Penelitian ini menggunakan metode pengumpulan data berupa annual report yang diperoleh melalui www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di BEI tahun 2022-2024 yang berjumlah 228 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 39 perusahaan pada 3 tahun pengamatan, sehingga diperoleh jumlah sampel sebanyak 117 data. Teknik analisis data yang digunakan adalah Regresi Linear Berganda, Uji t, dan Uji Koefisien Determinasi (R2).Penelitian ini menggunakan pendekatan kuantitatif dengan bantuan SPSS 26. Hasil dari penelitian menunjukkan bahwa kebijakan dividen berpengaruh terhadap tax avoidance perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Sedangkan transfer pricing dan kepemilikan asing tidak berpengaruh terhadap tax avoidance perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia.

PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025.

2026-09-13T20:47:27+07:00

The study aims to examine the effect of liquidity and capital structure on profitability in healthcare sector companies listed on the Indonesia Stock Exchange during the 2023-2025 period. The study uses a quantitative approach using panel data regression analysis. Liquidity is measured by Current Ratio, capital structure is measured by Debt to Equity Ratio, and profitability is measured by Return on Assets. The sample was selected using purposive sampling, resulting in 33 companies with a total of 99 balanced panel observations. The regression analysis using the Random Effect Model (REM) indicates that liquidity has a positive and statistically significant effect on profitability, with a coefficient of 0.013189 and a p-value of 0.0488. In contrast, capital structure has a coefficient of 0.010387 with p-value of 0.4437, indicating that it does not have a statistically significant effect on profitability. Simultaneously, liquidity and capital structure do not have a significant effect on profitability, as indicated by the Prob(F-statistic) value of 0.139843. These findings suggest that a company's ability to meet its short-term obligations contributes to profitability, while its capital structure does not significantly influence profitability among healthcare companies during the study period.

Keywords: Earnings Per Share, Firm Size, Healthcare Sector, Profitability,and Solvability

STRATEGI KETAHANAN FISKAL BUMDES DALAM MENGHADAPI DISRUPSI EKONOMI PASCA-PANDEMI: STUDI KASUS DESA PALADANG

2026-09-13T22:09:16+07:00

Abstract: Village-Owned Enterprises (BUMDes) play a strategic role in increasing Village Original Revenue (PADes) and strengthening village fiscal resilience through the management of local economic potential. However, post-pandemic economic disruption has created various challenges affecting the sustainability and performance of BUMDes management. This study aims to analyze the strategies for strengthening BUMDes in responding to post-pandemic economic disruption and to examine its contribution to Village Original Revenue (PADes) in enhancing the fiscal resilience of Paladang Village, Enrekang Regency. This study employed a qualitative approach using a case study design. Data were collected through observation, in-depth interviews, and documentation involving village government officials, BUMDes managers, and other relevant informants. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, which consists of data condensation, data display, and conclusion drawing and verification. The findings indicate that BUMDes strengthening strategies were implemented through institutional governance improvement, enhanced administrative and financial accountability, the development of business units based on local potential, and the improvement of managerial capacity. Nevertheless, the implementation of these strategies continues to face several challenges, including limited capital, inadequate human resource competencies, insufficient business innovation, and suboptimal utilization of digital technology. BUMDes has contributed to Village Original Revenue through profit-sharing payments to the village government; however, its contribution has fluctuated and has not yet optimally strengthened the village's fiscal resilience. The findings imply that village governments and BUMDes managers should strengthen institutional capacity, improve human resource competencies, encourage business innovation based on local potential, and optimize the utilization of digital technology to enhance BUMDes' contribution to Village Original Revenue and support sustainable village fiscal resilience.

Keywords: Strengthening Strategy, Village-Owned Enterprises (BUMDes), Post-Pandemic Economic Disruption, Village Original Revenue, Village Fiscal Resilience.

PENGARUH BEBAN PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022-2024

2026-09-10T17:43:55+07:00

This study aims to analyze the effect of tax burden, bonus mechanisms, and tunneling incentives on transfer pricing in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study is based on agency theory, which explains the conflict of interest between principals and agents in decision-making, including corporate tax policies. The method used is a quantitative approach utilizing secondary data in the form of financial statements and company annual reports. The study population included 71 mining companies listed on the IDX, while the research sample was determined using a purposive sampling method and obtained 23 mining companies with a total of 69 observations. Data analysis was performed using panel data regression with the assistance of E-Views software. The results show that tax burden and bonus mechanisms have no effect on transfer pricing. This indicates that the Effective Tax Rate (ETR) and increased net profit as the basis for granting management bonuses do not encourage companies to engage in transfer pricing. Conversely, tunneling incentives do influence transfer pricing, indicating that the interests of controlling shareholders have the potential to encourage companies to engage in transfer pricing practices. Thus, this study concludes that tunneling incentives are the most influential factor in transfer pricing decisions in mining companies.

PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022–2024)

2026-07-05T21:19:32+07:00

This study aims to analyze the effect of debt policy, profitability, and firm size on firm value with Good Corporate Governance (GCG) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual reports. The sample was selected using a purposive sampling technique and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with WarpPLS 7.0 software. The variables used in this study include debt policy, profitability, firm size, firm value, and Good Corporate Governance. This study is expected to provide empirical evidence regarding the factors influencing firm value and the role of Good Corporate Governance in moderating the relationship among these variables

OPTIMALISASI TAHAP TINDAK LANJUT AUDIT DALAM PENYELESAIAN TEMUAN PEMERIKSAAN

2026-07-03T17:19:47+07:00

KEBIJAKAN DIVIDEN, THIN CAPITALIZATION DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK

2026-09-10T09:42:45+07:00

This study aims to analyze the effect of dividend policy, thin capitalization, and capital intensity on tax avoidance in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sampling method used in this study is a purposive sampling method, with a descriptive quantitative research type. The data used is secondary data, namely the company's annual financial reports. The number of samples used in this study is 14 basic materials sector companies with observations for 5 (five) years, so that 70 observation objects were selected. The analysis technique used is panel data regression analysis using a Random effect regression model with the help of Eviews 12 software. The results of the study indicate that dividend policy, thin capitalization, and capital intensity together or simultaneously influence tax avoidance. The results of the study partially indicate that dividend policy and capital intensity have an influence on tax avoidance, while thin capitalization has no effect on tax avoidance.

AKUNTANSI POSITIF DAN NORMATIF TERHADAP PRAKTIK EARNINGS MANAGEMENT DALAM KEPUTUSAN STRATEGIS MANAJER: SEBUAH STUDI LITERATUR

2026-06-30T19:11:15+07:00

Earnings management is a common phenomenon in modern business and accounting, driven by the flexibility managers have in selecting accounting policies. It is closely related to strategic decisions aimed at achieving corporate targets, maintaining earnings stability, securing performance-based incentives, and sustaining investor confidence. This study examines earnings management from the perspectives of Positive Accounting Theory and Normative Accounting Theory using a qualitative literature review of scholarly journals, books, and prior research. The findings indicate that Positive Accounting Theory views earnings management as a rational managerial response to economic incentives and contractual relationships within the firm. In contrast, Normative Accounting Theory argues that such practices may reduce the quality and reliability of financial reporting because they do not always objectively represent the company’s actual economic condition. These contrasting perspectives suggest that earnings management is both a realistic managerial practice in business and a practice that should be carefully regulated to preserve the transparency, credibility, and integrity of corporate financial statements.

PENGARUH OCCUPANCY RATE DAN EVENT MEETING TERHADAP PENDAPATAN HOTEL PADA GRAND ROYAL DENAI HOTEL BUKITTINGGI

2026-07-10T13:23:55+07:00

This study aims to examine the effect of occupancy rate and event meeting activities on hotel revenue at Grand Royal Denai Hotel Bukittinggi. A quantitative approach was employed using multiple linear regression analysis. The study utilized secondary data obtained from the hotel's operational reports covering the period from January 2023 to December 2025, consisting of occupancy rate, event meeting, and hotel revenue data. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that occupancy rate has a positive and significant effect on hotel revenue, with a t-value of 11.867 and a significance level of 0.000. Event meeting activities also have a positive and significant effect on hotel revenue, with a t-value of 3.988 and a significance level of 0.000. Simultaneously, occupancy rate and event meeting significantly affect hotel revenue, as indicated by an F-value of 414.490 and a significance level of 0.000. The coefficient of determination (R²) of 0.962 shows that 96.2% of the variation in hotel revenue can be explained by the two independent variables. These findings suggest that optimizing room occupancy and increasing event meeting activities are effective strategies for enhancing hotel revenue.

KETERKAITAN TEMUAN AUDIT DENGAN GOOD CORPORATE GOVERNANCE, ETIKA BISNIS, DAN SISTEM PENGENDALIAN INTERNAL

2026-06-28T16:34:47+07:00

This study aims to analyze the relationship between internal audit findings and Good Corporate Governance (GCG), business ethics, and internal control systems. It specifically examines how internal audit findings reflect corporate compliance with GCG principles, why the root causes of audit findings are often linked to weak organizational business ethics, and how audit recommendations contribute to strengthening internal control systems. This study employs a qualitative literature review approach, examining relevant national SINTA-indexed journal articles and international sources from the past decade, analyzed thematically. The findings show that internal audit findings consistently reflect corporate compliance with the principles of transparency and accountability; the root causes of audit findings are closely related to weak organizational integrity and ethical culture; and audit recommendations contribute significantly to strengthening internal control when consistently followed up by management. This study concludes that internal audit findings, business ethics, and internal control systems operate within a single interrelated ecosystem in realizing Good Corporate Governance, rather than functioning as separate elements

PENGARUH OPINION SHOPPING, COMPANY GROWTH, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2022-2024

2026-06-24T09:51:36+07:00

This study aims to analyze the effect of Opinion Shopping, Company Growth, and Profitability on Going Concern Audit Opinion simultaneously and partially. This research is quantitative research. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling method used was purposive sampling. The sample consisted of 44 companies observed for three years, resulting in a total of 132 observations. The data analysis methods used to test the hypotheses were descriptive statistical analysis and logistic regression analysis using SPSS version 31. The results of this study indicate that Opinion Shopping, Company Growth, and Profitability simultaneously affect Going Concern Audit Opinion. Partially, Opinion Shopping does not affect Going Concern Audit Opinion. Company Growth also does not affect Going Concern Audit Opinion. Meanwhile, Profitability has a negative and significant effect on Going Concern Audit Opinion. These findings indicate that the higher the profitability of a company, the lower the probability of receiving a Going Concern Audit Opinion