List of my scientific writings in the field of financial accounting, auditing and information systems. I am more interested in financial accounting, accounting information systems, law and the environment.

Analysis of Auditee Characteristics, Audit Fee, And Public Accounting Firm Size as a Determinant of Qualified Audit Opinion (2021)

This research aims to analyze the effect of auditee characteristics, audit fee, and public accounting firm size  to  determine  the  issuance  of  qualified  audit  opinion  on  manufacturing  companies  listed  on  the  Indonesia Stock  Exchange  (IDX)  in  2012-2016  period.  The  independent  variables  in  this  research  are  current  Ratio, receivable  to  sales  ratio,  net  profit  margin  ratio,  operating  margin  to  total  assets  ratio,  debt  ratio,  audit  fee,  and public  accounting  firm  size.  SPSS  Statistics  version  22  is  used  to  test  the  hypothesis.  The  result  shows  that  the debt  ratio  influences  to  determine  the  qualified  audit  opinion.  Meanwhile,  the  current  Ratio,  receivable  to  sales ratio, net profit margin ratio, operating margin to total assets ratio, audit fee, and public accounting firm size does not affect the qualified audit opinion.

The influence of Financial Performance toward corporate Value With Corporate Social Responsibility and Good Corporate Governance ad Moderating Variable (2010)
The Impact Social Cost toward financial Performance of Indonesia Listed Company (2007)
The Impact of CEO Turnover Time on Company Performance (2021)