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Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion
Hardi HARDI,Meilda WIGUNA,Eka HARIYANI,Adhitya Agri PUTRA 한국유통과학회 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.11
Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies’ concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies’ condition can be used as a general picture to initiate the auditing process.
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Quality of Financial Statements in Indonesian Local Governments
Khoirul ASWAR,Meilda WIGUNA,Eka HARIYANI,Ermawati ERMAWATI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This study aims to analyze the effect of internal control systems, GAS implementation, internal audit, and information technology on the quality of financial statements. Employees from the financial division of SKPD in Mandailing Natal Regency, Indonesia, made up the study’s sample. Mandailing Natal Regency is a district of North Sumatera province that has received a qualified opinion on its financial statements for the past two years, and the agencies in Mandailing Natal Regency were chosen for two reasons: first, they are financial statement users; second, the department in question is SKPD. 112 respondents were accepted and analyzed. The analysis technique applied Structural Equation Modeling. The results show that internal control systems, the implementation of government accounting standards, and information technology had a significant impact on the quality of financial statements. Meanwhile, internal audit had no significant relationship on the quality of financial statements. The findings suggest local government should provide adequate information technology from both equipment and maintenance so that financial report preparation staff is able to utilize this information technology to support the regional government’s financial reporting process. It is up to them to be able to produce reliable, relevant, comparable, and understandable financial statements for users.
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Khoirul ASWAR,Ermawati ERMAWATI,Wirman WIRMAN,Meilda WIGUNA,Eka HARIYANI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.7
The study seeks to identify the determinants of the adoption of e-commerce by small and medium-sized enterprises (SMEs) in developing countries, in our case, in Indonesia. The aim of this study is to examine the factors influencing e-commerce adoption. This study uses the method of quantitative data collection based on a questionnaire survey of SMEs in Indonesia. The research relies on Regional Project stipulations regarding Business Development in Indonesia, to capture businesses with a range of 5 to 100 employees that are classified as SMEs. This study randomly chose 100 SMEs in Indonesia from the IndoNetwork database. Partial least square (PLS) structural model data processing was used for path coefficients analysis. Structural equation modeling is applied in this study to analyze the determinant factors on the e-commerce adoption. The study findings reveal that four factors, namely, perceived benefits, compatibility, technology readiness, and government support, significantly influence the adoption of e-commerce, whereas customer/supplier pressure does not have influence. So, this study concludes that perceived benefits, compatibility, technology readiness, and government support had a significant and positive relationship with e-commerce adoption. Meanwhile, customer/supplier pressure had no effect on the e-commerce adoption of by Indonesia SMEs.
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