scholarly journals The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Cindy Saputra Kuswara ◽  
Ery Yanto
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Significant Influence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion ◽  
The Relationship

Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.

scholarly journals GOING CONCERN COMPANY AND ITS RELATION TO SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM SOEs IN INDONESIA

2019 ◽  
Vol 3 (01) ◽  
pp. 12
Author(s):  
Saktiana Rizki Endiramurti ◽  
Achmad Budiman Rosadi ◽  
Agung Nur Probohudono
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sustainability Reporting ◽  
Firm Characteristics ◽  
Statistical Tool ◽  
Audit Opinion ◽  
Going Concern ◽  
Going Concern Opinion ◽  
The Relationship ◽  
Sustainability Report

This study refers to the issue that is happening in Indonesian State-Owned Enterprises (SOEs), especially in the case of going concern. The purpose is to provide empirical evidence about the relationship between going concern companies and corporate characteristics on the disclosure of sustainability report. The sample used is a non-financial SOEs company in Indonesia, consisting of 54 companies during the period 2014-2016. This study employs regression analysis of panel data with statistical tool Eviews version 9.0. The results support three out of four research hypotheses, in which going concern audit opinion and firm characteristics assessed through firm size and age had significant influence on sustainability report disclosure. This indicates that the larger and longer the company stands, the company will present the sustainability reporting more fully. The more complete presentation of sustainability reporting becomes one of the important factors for the auditor in determining going concern opinion in its report.

scholarly journals PENGARUH DEBT DEFAULT, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

2020 ◽  
pp. 265
Author(s):  
Nurjannah Dwita Al Fath ◽  
Pudjo - Sugito
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Debt Default ◽  
Food And Beverage ◽  
Going Concern Opinion

The aims of this research are to analyze the effect of debt default, the company's growth and size of the company going concern audit opinion. This study uses a quantitative approach because the emphasis on testing theories through the measurement of research variables with numbers and perform statistical data analysis procedures. The population used in this study is a manufacturing company of food and beverage subsector listed in Indonesia Stock Exchange in 2012-2015 as many as 14 companies. Meanwhile, the number of samples in this study are 56 companies, the sampling technique using saturation sampling method (census) and data analysis techniques used are descriptive statistics and logistic regression (logistic regression). Based on the results of research show that the debt default positively effect to the going cocern opinion,  company's growth negatively effect to the going concern opinion and firm size also negatively affect the going concern opinion. This study has limitations because it uses secondary data are derived from the annual report. Object of research only on subsector of manufacturing companies namely food and beverage subsector. So that,  the  company should not use the research findings in the formulation of decisions dealing with going concern audit opinion. It means, required consideration of other factors that should be explored through subsequent research.   Tujuan penelitian ini adalah untuk menganalisis pengaruh debt default, pertumbuhan dan ukuran perusahaan terhadap opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif karena penekanannya pada pengujian teori melalui pengukuran variabel penelitian dengan angka dan melakukan prosedur analisis data statistik. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 sebanyak 14 perusahaan. Sementara itu, jumlah sampel dalam penelitian ini adalah 56 perusahaan. Teknik pengambilan sampel menggunakan metode sampling jenuh (sensus) dan teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik (regresi logistik). Berdasarkan hasil penelitian menunjukkan bahwa debt default berpengaruh positif terhadap opini audit going cocern, pertumbuhan perusahaan berpengaruh negatif terhadap opini audit going concern dan ukuran perusahaan juga berpengaruh negatif terhadap opini audit going concern. Penelitian ini memiliki keterbatasan karena menggunakan data sekunder yang berasal dari laporan tahunan. Objek penelitian hanya pada subsektor perusahaan manufaktur yaitu subsektor makanan dan minuman. Sehingga, perusahaan tidak boleh menggunakan temuan penelitian dalam perumusan keputusan yang berhubungan dengan opini audit going concern. Maknanya, diperlukan pertimbangan faktor-faktor lain yang harus dieksplorasi melalui penelitian selanjutnya.

scholarly journals Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Mohammad Gusti Ravyanda ◽  
Endang Dwi Wahyuni ◽  
Siti Zubaidah
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Audit Opinion ◽  
Going Concern

This research aims to test and give empirical proofs of the influence of the existence of independentcommissioner, audit committee, and institutional ownership towards audit opinion. This researchused logistic regression analysis. The result of this research shows that independent commissioner, audit committee, and the composition of institutional ownership did not give influences toaudit opinion.Ke ywords: independent commissioner, audit committee, institutional ownership, audit goingconcern.

scholarly journals Study on the relationship of depression, anxiety, lifestyle and eating habits with the severity of reflux esophagitis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Rongxin Wang ◽  
Jing Wang ◽  
Shuiqing Hu
Keyword(s):  
Quality Of Life ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Reflux Esophagitis ◽  
Eating Habits ◽  
Positive Correlation ◽  
Relationship Of ◽  
The Relationship

Abstract Background The etiology of reflux esophagitis (RE) is multi-factorial. This study analyzed the relationship of depression, anxiety, lifestyle and eating habits with RE and its severity and further explored the impact of anxiety and depression on patients’ symptoms and quality of life. Methods From September 2016 to February 2018, a total of 689 subjects at Xuanwu Hospital Capital Medical University participated in this survey. They were divided into the RE group (patients diagnosed with RE on gastroscopy, n = 361) and the control group (healthy individuals without heartburn, regurgitation and other gastrointestinal symptoms, n = 328). The survey included general demographic information, lifestyle habits, eating habits, comorbidities, current medications, the gastroesophageal reflux disease (GERD) questionnaire (GerdQ), the Patient Health Questionnaire-9 depression scale and the General Anxiety Disorder-7 anxiety scale. Results The mean age and sex ratio of the two groups were similar. Multivariate logistic regression analysis identified the following factors as related to the onset of RE (p < 0.05): low education level; drinking strong tea; preferences for sweets, noodles and acidic foods; sleeping on a low pillow; overeating; a short interval between dinner and sleep; anxiety; depression; constipation; history of hypertension; and use of oral calcium channel blockers. Ordinal logistic regression analysis revealed a positive correlation between sleeping on a low pillow and RE severity (p = 0.025). Depression had a positive correlation with the severity of symptoms (rs = 0.375, p < 0.001) and patients’ quality of life (rs = 0.306, p < 0.001), whereas anxiety showed no such association. Conclusions Many lifestyle factors and eating habits were correlated with the onset of RE. Notably, sleeping on a low pillow was positively correlated with RE severity, and depression was positively related to the severity of symptoms and patients’ quality of life.

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Panggah Wira Angkasa ◽  
Dewi Indriasih ◽  
Baihaqi Fanani
Keyword(s):  
Logistic Regression ◽  
Research Result ◽  
Institutional Ownership ◽  
Audit Opinion ◽  
Quality Audit ◽  
Going Concern ◽  
Opinion Shopping ◽  
Going Concern Opinion ◽  
Infrastructure Services ◽  
The Impact

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure

scholarly journals Trust, Literasi Media, Kepribadiah Hexaco dan Husnudzon Terhadap Kecenderungan Menggunakan Media Sosial

2019 ◽  
Vol 7 (2) ◽  
pp. 200-218
Author(s):  
Desri Rodhiatun Mardhiah ◽  
Ikhwan Lutfi
Keyword(s):  
Social Media ◽  
Factor Analysis ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Confirmatory Factor Analysis ◽  
Media Literacy ◽  
Logistic Regression Analysis ◽  
Significant Influence ◽  
Cluster Sampling ◽  
Confirmatory Factor

AbstractThis study was conducted to determine the significance of the influence of trust information, media literacy, HEXACO personality and Husnudzon towards the tendency of using social media for seeking information at student college. The subject of this research was 280 students taken by probability sampling technique, namely cluster sampling. CFA (Confirmatory Factor Analysis) was used to test the validity of measuring instruments and logistic regression analysis is used to test the research hypothesis. The results showed that there was a significant joint effect of trust, media literacy, HEXACO's personality and Husnudzon towards the tendency of using social media for seeking information. Hypothesis test results show that six variables namely trust, structure of media literacy knowledge, personal media literacy locus, extraversion personality type, Husnudzon towards God, and Husnudzon towards others have a significant influence on the tendency of using social media for seeking information. Meanwhile, media literacy competencies, personality types; honesty-humility, emotionality, agreeableness, conscientiousness, and openness to experience do not have a significant influence on the tendency of using social media for seeking information. The results also show the proportion of variance from the tendency of using social media for seeking information explained by all independent variables is 18.0% while the remaining 82.0% is influenced by other variables outside of this study.AbstrakPenelitian ini dilakukan untuk mengetahui signifikansi pengaruh trust informasi, literasi media, kepribadian HEXACO dan husnudzon terhadap kecenderungan menggunakan media sosial untuk mencari informasi pada mahasiswa. Subjek penelitian ini berjumlah 280 mahasiswa yang diambil dengan teknik probability sampling yaitu cluster sampling. CFA (Confirmatory Factor Analysis) digunakan untuk menguji validitas alat ukur dan logistic regression analysis digunakan untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa ada pengaruh secara bersama-sama yang signifikan dari trust, literasi media, kepribadian HEXACO dan husnudzon terhadap kecenderungan menggunakan media sosial untuk mencari informasi. Hasil uji hipotesis menunjukkan bahwa enam variabel yaitu trust, struktur pengetahuan literasi media, lokus personal literasi media, tipe kepribadian extraversion,husnudzon terhadap Allah, dan husnudzon terhadap sesamamemiliki pengaruh yang signifikan terhadap kecenderungan menggunakan media sosial untuk mencari informasi. Sementara itu, kompetensi-keterampilan literasi media, tipe kepribadian; honesty-humility,emotionality, agreeableness, conscientiousness, dan openness to experience tidak memiliki pengaruh yang signifikan terhadap kecenderungan menggunakan media sosial untuk mencari informasi. Hasil penelitian juga menunjukkan proporsi varians dari kecenderungan menggunakan media sosial untuk mencari informasi yang dijelaskan oleh seluruh variabel independen adalah 18.0% sedangkan 82.0% sisanya dipengaruhi oleh variabel lain diluar penelitian ini.

Trust in police as an influencing factor on trust in government: 2SLS analysis using perception of safety

2020 ◽  
Vol 43 (4) ◽  
pp. 541-558
Author(s):  
Jisu Jeong ◽  
Seunghui Han
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Trust In Government ◽  
Content Type ◽  
Perception Of Safety ◽  
Ordered Logistic Regression ◽  
The Impact ◽  
The Relationship ◽  
Trust In Police

PurposeCitizen trust in police is important in terms of citizen consent to government policies and of police achieving their organizational goals. In the previous study, improvements in police policy, organizational operation and policing activities were developed to clarify which factors influence trust in police and how trust can be improved. This research raises the question, would changes in trust in police have an impact on trust in government? In this paper, this research question is discussed theoretically and the causal relationship analyzed empirically by applying OLS, ordered logistic, 2SLS and logistic regressions.Design/methodology/approachThe basic analysis methods are to apply the OLS and the ordered logistic regression. OLS regression analysis is an analytical method that minimizes an error range of a regression line. The assumptions for OLS are: linearity, independence, equilibrium, extrapolation and multicollinearity issues. These problems were statistically verified and analyzed, in order to confirm the robustness of the analysis results by comparing the results of the ordered logistic regression because of the sequence characteristic of the dependent variable. The data to be used in this study is the Asia Barometer Survey in 2013.FindingsTrust in police and citizen perception of safety are analyzed as important factors to increase trust in the government. The effects of trust in police are more significant than the effects of control variables, and the direction and strength of the results are stable. The effect of trust in police on trust in government is strengthened by the perception of safety (IV). In addition, OLS, ordered logistic regression analysis, which analyzed trust in central government and local government, and logistic regression analysis categorized by trust and distrust show the stability.Research limitations/implicationsThis paper has implications in terms of theoretical and empirical analysis of the relationship between trust in police and trust in government. In addition, the impact of perception of safety on trust in police can be provided to police officers, policymakers and governors who are seeking to increase trust in government. This paper is also meaningful in that it is the microscopic research based on the citizens' survey. One of the limitations of macroscopic research is that it does not consider the individual perceptions of citizens.Practical implicationsThe results of this paper can confirm the relationship of the virtuous cycle, which is perception of safety – trust in police – trust in government. The police will need to provide security services to improve citizens' perception of safety and make great efforts to create safer communities and society. Trust in police formed through this process can be an important component of trust in government. By making citizens feel safer and achieving trust in police, ultimately, trust in government will be improved.Originality/valueThe police perform one of the essential roles of government and are one of the major components of trust in government, but the police sector has been neglected compared to the roles of the economic and political sectors. These influences of macro factors are too abstract to allow specific policy directions to be suggested. If we consider trust in police, and factors that can improve trust in government, we can suggest practical policy alternatives.

Association of Mannose Binding Lectin (MBL-2) Deficiency with Pulmonary Infection after Allogeneic Hematopoietic Stem Cell Transplantation (HSCT).

Blood ◽  
2008 ◽  
Vol 112 (11) ◽  
pp. 2209-2209
Author(s):  
Dick Chung ◽  
Lily Ding ◽  
Isabelle Amigues ◽  
Katuna Kadeishvili ◽  
Theresa Lo ◽  
...  
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Stem Cell ◽  
Logistic Regression Analysis ◽  
Pulmonary Infection ◽  
Multivariate Logistic Regression Analysis ◽  
Wild Type ◽  
Multivariate Logistic Regression ◽  
Increased Risk ◽  
The Relationship

Abstract Background: Low MBL2 concentration and MBL2 genotype variants have been associated with an increased risk of infection in various clinical settings. Pulmonary infection is a major complication of HSCT. We examined the relationship of MBL genotypes with post-engraftment bacterial (B-PNA) and fungal (F-PNA) pneumonia Methods: Retrospective review of 236 non-consecutive, non-selected patients who underwent HSCT at MSKCC from 1/1/2000–4/30/2007. Microbiologically confirmed infections and pneumonias were recorded. Antifungal prophylaxis consisted of fluconazole 400 mg daily. Patients at high risk for mold infection received mold-active prophylaxis. After 1/1/2006 voriconazole was the first line anti-mold prophylaxis. Genotype was determined by PR-Melting Curve Analysis on blood or buccal swab specimens. MBL genotype was classified as wild-type: A/A (MBL-sufficient, MBL-S) or variant-type: A/O, O/O (MBL deficient, MBL-D). Patients were followed for up to 2 years. Statistical analysis: Fisher’s Exact test was used to compare the incidence rate between MBL-S and MBL-D patients. Multivariate logistical regression models were used to investigate the relationship between bacterial or fungal pneumonia and MBL genotype, matched related donor (MRD), myeloablative conditioning (MC) peripheral blood as stem cell source (PBSC), acute GVHD grade 2–4 (aGVHD). The results from Maximum Likelihood Estimates were summarized. Results: Transplant characteristics: 80% MC, 76% PBSC, 48.6% MRD. Incidence of aGVHD: 22.4%. MBL genotypes: One-hundred and forty-two (60%) patients were homozygous for wild-type MBL2 (AA), 85(36%) were heterozygous (A/0) and 9 (3.8%) were homozygous for variant genotypes (OO). Transplant characteristics, rates of GVHD, relapse-free and overall survival were similar between MBL-D and MBL-S. There was higher incidence of overall bacterial infections in MBL-D compared to MBL-S pts (47.87% vs 36.62%, p=0.1049). MBL-D had a higher incidence of B-PNA (12.7% vs 4.9%, p=0.048). In multivariate logistic regression analysis, MBL-D(p=0.04) and aGVHD(p=0.06) were likely associated with B-PNA. Rates of overall fungal infections and F-PNA were similar [among MBL-D and MBL-S pts (12.77% vs 9.86%, p=0.5277) and (8.51% vs 7.75%, p=0.1049) respectively]. In multivariate logistic regression analysis only aGVHD was statistically significantly associated with F-PNA p=0.0002. Conclusions: 1) MBL-D genotype was likely associated with increased risk of bacterial pneumonia. 2) MBL-D and aGVHD were risk factors for B-PNA. 3) Further analyses are in progress to evaluate the effect of MBL-D on fungal pneumonia in patients who received mold prophylaxis versus patients who did not receive mold prophylaxis. 4) Prospective studies are needed to assess the relative contribution of MBL-D genotype on the risk of pulmonary infection in HSCT.

scholarly journals Weight Loss in Parkinson’s Disease: The Relationship with Motor Symptoms and Disease Progression

2018 ◽  
Vol 2018 ◽  
pp. 1-6 ◽  
Author(s):  
Maria G. Cersosimo ◽  
Gabriela B. Raina ◽  
Luis A. Pellene ◽  
Federico E. Micheli ◽  
Cristian R. Calandra ◽  
...  
Keyword(s):  
Weight Loss ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Disease Progression ◽  
Logistic Regression Analysis ◽  
Disease Duration ◽  
Multivariable Logistic Regression Analysis ◽  
Single Session ◽  
Multivariable Logistic Regression ◽  
The Relationship

Objectives.To determine the prevalence of weight loss (WL) in PD patients, its relationship to the severity of motor manifestations and appetite changes.Methods.144 PD patients and 120 controls were evaluated in a single session. All subjects were asked about changes in body weight and appetite. PD patients were examined with the UPDRS-III and the Hoehn and Yahr (HY) scales. Subscores of tremor, bradykinesia /rigidity, and non-dopaminergic symptoms (NDS) were analyzed individually. Multivariable logistic regression analysis was used to determine an association between WL and PD motor manifestations.Results.48.6 % of PD patients presented WL compared to 20.8 % of controls (p < 0.001). Weight losers were significantly older and had longer disease duration, higher scores in HY stages, UPDRS-III, and NDS-subscore. Multivariable logistic regression analysis demonstrated that WL was associated with NDS-subscore (p= 0.002; OR: 1.33) and older age (p= 0.037; OR: 1.05). Appetite in PD cases losing weight was unchanged (35.7 %), decreased (31.4 %), or even increased (32.9).Conclusions.Our results showed that WL occurs in almost half of PD patients and it is largely the consequence of disease progression rather than involuntary movements or a decrease in food intake.

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