Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi

DETERMINANTS OF GOING CONCERN AUDIT OPINION

Zakiyyatun Dea Nafsiyyah, Desty Villa Prameswari, Eka Sartika, Ayu Umyana — Thu, 30 Nov 2023 00:00:00 +0700

Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022. Financial statements are secondary data used in research with purposive sampling in determining and based on predetermined characteristics there are 78 companies. Quantitative becomes a research model using logistic regression so as to obtain results where previous period Audit Opinions have an impact on Going Concern Audit Opinions, while Audit Quality, Total Asset Turnover, Company Size, Company Growth, Debt To Equity, Debt To Asset have no impact on Going Concern Audit Opinions in food and beverage subsector manufacturing companies.

Keywords: Debt To Asset, Debt To Equity, Audit Quality, Going Concern Audit Opinion, Previous Year Audit Opinion, Total Asset Turnover, Company Size

THE EFFECT OF GOVERNMENT SPENDING ON HEALTH ON ECONOMIC GROWTH: A STUDY OF 508 REGIONS IN INDONESIA

Dian Trianto, Estro Dariatno Sihaloho — Thu, 30 Nov 2023 00:00:00 +0700

People's lives are impacted by their health, which must be preserved. A nation's economy frequently undervalues the health sector. This study aims to see the effect that government spending on health has on economic growth in 508 regions in Indonesia from 2017 to 2019. The method used in this study is panel data regression analysis with the Fixed effect model (FEM) approach. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia. The study's findings show that while government expenditure on health and education has a positive and significant impact on economic growth, the rate of population expansion has a negative and significant impact.

FACTORS INFLUENCING INTEREST IN USING DANA AND OVO E-WALLETS IN THE MILLENNIAL GENERATION

Syafrul Antoni — Thu, 30 Nov 2023 00:00:00 +0700

Abstract

This study aims to find out whether trust, social influence, and convenience affect students' interest in using Dana and Ovo e-wallets for FEBI students, 2019 IAIN Kerinci. This research is a quantitative research. Source of data used is primary data. The population used in this study were students of the 2019 Islamic Faculty of Economics and Business at IAIN Kerinci. The sampling technique used in this study is snowball sampling which is taken in sequence, starting from a small sample size that gets bigger and so on, so that the number of samples increases. It's like a snowball rolling, the longer it gets bigger, the more respondents you get, namely 40 respondents. The data collection technique used was a questionnaire with a sample of 40 people. The results of the partial research (t test) for the trust variable affect interest in using Dana and Ovo e-wallets. The social influence variable influences the interest in using the Dana and Ovo e-wallets. The convenience variable has no effect on interest in using Dana and Ovo e-wallets. while simultaneously trust, social influence and convenience

Keywords: trust, social influence and convenience and interest

THE INFLUENCE OF OWNERS' PERCEPTIONS ON THE PURPOSE OF FINANCIAL REPORTS AND UNDERSTANDING OF ACCOUNTING ON THE QUALITY OF MSME FINANCIAL REPORTS (Study of MSMEs in North Cikarang District)

Dhevindy Damayanti, Lilis Lasmini, Rohma Septiawati — Thu, 30 Nov 2023 00:00:00 +0700

This research aims to examine the influence of owner perceptions of the purpose of financial reports and understanding of accounting on the quality of MSME financial reports (study of MSMEs in North Cikarang District). The population in this study was 172 MSMEs in North Cikarang District. The sampling technique used in this research was a random sampling technique, with a sample of 120 respondents determined using the Slovin formula. The subjects of this research are MSMEs in North Cikarang District. Data collection uses a questionnaire, to analyze the relationship between variables using IBM SPSS 26. The results of the research show that the owner's perception of the purpose of financial reports and understanding of accounting influence the quality of financial reports.

THE DEVELOPMENT OF GREEN INTELLECTUAL CAPITAL IN INDONESIA: SCOPING REVIEW

Frenly Allen Samuel Tandioga, Bayu Triyo Prihatin — Thu, 30 Nov 2023 00:00:00 +0700

Environmental issues that have become a global priority have led to pressure from both regulations and public environmental awareness for companies to implement more environmentally friendly strategies. Scientific research has explained that the implementation of Green intellectual capital not only aims to reduce environmental impacts, but also provides a competitive advantage for organizations through cost reduction and improved company performance. The study aims to map the development of green intellectual capital in Indonesia through the results of previous studies with the scoping review method. The results of research in Indonesia show that green intellectual capital has a positive impact such as company performance, company sustainability, and competitive competition as well as several other topics. Through this research, companies can see the urgency of implementing green intellectual capital and can implement strategies that move towards sustainability and create a greater positive impact in the business environment and society as a whole.

TENDENCY OF FRAUDULENT BEHAVIOR IN REGIONAL FINANCIAL AND ASSET MANAGEMENT (STUDY AT THE REGIONAL FINANCE AND ASSETS AGENCY OF WEST BANDUNG REGENCY)

Feni Nur’aeni, Arif Afriady — Thu, 30 Nov 2023 00:00:00 +0700

This study aims to determine the effect of fraud hexagon theory on the tendency of fraudulent behavior in regional financial and asset management in West Bandung Regency. This study used quantitative methods with 40 samples from the employees of the Regional Finance and Asset Agency of West Bandung Regency. The data used was primary data with questionnaire techniques using a likert scale. The hypothesis was tested using multiple linear regression analysis method that is carried out by the SPSS software version 23. The results showed that Stimulus (Financial Pressure), Capability (Competence), and Collusion had a significant positive effect on the tendency of fraud in regional financial and asset management. Conversely, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) have a significant negative effect on the tendency of fraudulent management of regional finances and assets. The variables of (Financial Pressure), Capability (Competence), Collusion, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) simultaneously affect the tendency of fraud in regional financial and asset management.