Influence Of Financial Conditions Research Articles

FINANCIAL CONDITION OF LOCAL GOVERNMENT AFTERMATH OF COVID 19 PANDEMIC-ARCHIVAL ANALYSIS

This research aims to examine two aspects: (1) the provincial government of Indonesia's financial condition index; and (2) the influence of the financial condition on cases of COVID 19 handling. This study uses a descriptive quantitative approach with archival data analysis for 2015-2021. The provinces of Aceh, DKI Jakarta, Kalimantan Timur, NTT, and Papua Barat have the best financial condition index in Indonesia, according to an assessment of provincial government financial health. Financial condition has an simultaneous effect on COVID-19 pandemic handling. The results showed that H1 was approved with sig. 0.001 of simultaneous influence of provincial government's financial condition on COVID-19 cases. H3 is recognized with sig <0.001 that financial independent index partial effect on COVID-19 cases. With a sig. 0.187, H3 is rejected, indicating that budget solvency has no partial impact on the 19 cases. With a sig. 0.885, H4 is refused, indicating that service level solvency has no influence on situations of COVID-19. Budget solvency, financial independence, and service level solvency are independent variables that can account for 38,1% of the 19 covid cases that occurred in the province.

Pengaruh Kondisi Keuangan, Disclosure, Opini Audit pada Tahun Sebelumnya Terhadap Opini Audit Going Concern (Studi Kasus pada Perusahaan Wholesale and Retail Trade di BEI Tahun 2019-2020)

The purpose of this research is to find out the influence of financial conditions, disclosures and audit opinions during the previous year on the Going Concern Audit Opinion in Wholesale and Retail Trade companies listed on the IDX in 2019-2020. The sample technique in this research is using purposive sampling technique and obtained a sample of 66 Wholesale and Retail Trade companies listed on the IDX in 2019-2020. Logistic regression method was used to analyze the data in the study. The results of the study indicate that financial conditions have no effect on going concern audit opinion, this is represented by a significance value of 0.700 which is greater than 0.05. Meanwhile, the disclosure has an impact on the going concern audit opinion with the resulting value being 0.000 less than 0.05, and last year's audit opinion does not affect the going concern audit opinion, because the significance value is 0.290 greater than 0.05. Keywords: Financial Conditio; Disclosure; Audit Opinion in Previous Year; Audit Opinion Going Concern

Вплив якості аудиту, фінансового стану та управління доходами на аудиторську думку про безперервність діяльності з корпоративним механізмом як модеруючою змінною

Going concern is an accounting term used to describe a business that is expected to operate for the foreseeable future or at least the next 12 months. The concept of going concern is particularly relevant in times of economic difficulties and in some situations auditor may determine that a profitable company may not be a going concern, for example because of significant cash flow difficulties. This research aims to study the influence of audit quality, financial condition and earnings management on the auditor's opinion on going concern with corporate mechanism as a moderating variable. This study analyzes data from the financial statements of 49 manufacturing companies listed on the Indonesian Stock Exchange in 2018-2020. The results of this study provide empirical evidence that giving a going concern audit opinion by the auditor is not based on the quality of the auditor because he acts in accordance with auditing standards. Financial condition and earnings management have a significant effect on the going concern audit opinion. When a company experiences a bad financial condition, it is very likely that it will receive a going concern audit opinion because there are signs of difficulties in maintaining the viability of its business. The corporate mechanism is able to moderate only the influence of financial condition on the going concern audit opinion. Thus, the auditor's opinion on going concern based on analysis of financial reporting data is important for investors and other interested parties who want to be sure of their decisions.

Influence of Financial Conditions on the Environmental Information Disclosure of Construction Firms

AbstractCorporate social responsibility (CSR) has become a crucial issue for firms seeking to achieve sustainable development. To achieve transparent CSR, firms usually publish their environmental ...

Pengaruh Kondisi Keuangan Perusahaan, Debt Default, Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada Perusahaan Sektor Aneka Industri Yang Tercatat Di Bursa Efek Indonesia Tahun 2015 - 2019)

The influence of Financial Condition, Debt Defualt, and Audit Opinions of Prior Year of the acceptance of Going Concern Opinios in the miscellaneous sectors listed at Indonesia Stock Exchange in the year 2015 - 2019. South Tangerang. Under the guidance of Mrs. Silvi Reni Cusyana S.E., M.Ak. This study aims to examine the influence of financial condition, debt default, and audit opinions prior year in the miscellaneous sectors of the acceptance going concern opinion. This study using secondary data sources with two data collection techniques, using financial document and literature review. The result of this study regarding financial condition has a significant ef ect to acceptance of going concern audit opinions. Debt default and audit opinions of prior year do not have significant ef ect to acceptance of going concern audit opinions in miscellaneous sectors listed at Indonesia stock exchange in the year 2015 - 2019

The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable

This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and awareness of taxpayers on tax compliance with financial conditions as moderating. Analysis using techniques Structural Equation Modeling (SEM). The result showed that Tax Amnesties and awareness of taxpayer have a significant effect on financial condition and taxpayer compliance. Then, the financial condition has a significant effect on tax compliance. The result also showed that Financial Condition is mediating the effect of Tax amnesties and tax payer’s awareness of tax compliance. The financial condition strengthens the relationship between the Tax amnesties and awareness of taxpayers with tax compliance in paying taxes. If the taxpayer has the willingness to pay tax, compliance in paying taxes will be high when supported with tax payer's financial condition.

The influence of financial conditions on optimal ordering and payment policies under progressive interest schemes

In many business-to-business transactions, the buyer is not required to pay immediately after the receipt of an order, but is instead allowed to postpone the payment to its suppliers for a certain period. In such a situation, the buyer can either settle the account at the end of the credit period or authorize the payment later, usually at the expense of interest that is charged by the supplier on the outstanding balance. Some payment terms, which are often referred to as trade credit contracts, contain progressive interest charges. In such cases, the supplier offers a sequence of credit periods, where the interest rate that is charged on the outstanding balance usually increases from period to period. If a buyer faces a progressive trade credit scheme, various options for settling the unpaid balance exist, where the financial impact of each option depends on the current credit interest structure and the alternative investment conditions. This paper studies the influence of different financial conditions in terms of alternative investment opportunities and credit interest structure on the optimal ordering and payment policies of a buyer on the condition that the supplier provides a progressive interest scheme. For this purpose, mathematical models are developed and analyzed.

Financial Conditions and the Time Path of Equipment Expenditures

T HE standard neoclassical investment analysis postulates a fixed timing relationship between changes in the determinants of the desired stock of capacity and actual investment responses these changes elicit.' There are, however, good reasons to suppose that no such fixed timing relationship exists. This paper seeks to explore one class of variables which could influence firms' decisions concerning the time shape of the investment response to a given change in the desired stock of capacity. The influence of financial conditions on firms' investment decisions has long been recognized.2 What we hope to show is that firms will react differently to a given change in the desired stock of capacity if they are faced with differing financial constraints. Financial variables will play a dual role in the analysis. First, as will be evident below, standard neoclassical investment analysis requires a discount rate to determine the optimal equipment-output ratio. We believe that this discount rate is only mildly responsive to changes in financial market conditions. The relevant discount rate, which includes a substantial risk premium, should exhibit less variance over time than the short term cost of funds.3 Reasons for this lie in the ex post fixity of factor proportions and long term nature of investment in equipment. Financial variables should, however, exert an important impact on the time path chosen for the investment response to a given change in desired capacity. We assume that the cost of funds to the firm depends on the firm's ability to utilize retained earnings (cash flow) as well as the coniditions prevailing in the bond and equity markets. Cost is interpreted in a broad sense and definitely includes the risks which management may believe non-internal financing entails.4 Given this view of firm behavior, we expect that the firm will invest more slowly or postpone investment if it expects that either (a) the costs of not having needed capacity in place are outweighed by the gains to be had from making more extensive use of internal sources of finance during a slow expansion, or (b) the costs of outside sources of finance (or the opportunity cost connected with the investment use of retained earnings) will be lower during subsequent periods to such an extent that it is worth the delay. Firms may hasten their investment response even if this involves additional costs in terms of internal disruption, etc., if these costs are overcome by the present abundance of internal funds or low current finance costs. Section I integrates the effect of financial conditions into the standard analysis to produce an estimable investment relationship. Section II describes the method of estimation. Section III presents results and conclusions.