Semarang – The Doctoral Program in Economics, Faculty of Economics and Business (FEB), Diponegoro University, once again held its Doctoral Promotion Examination. Nenny Ariani successfully defended her dissertation, entitled “Financial Distress and Going Concern Opinion: Exploring Mediation through Real Activities Manipulation and Strategic Typology Moderation.”
This promotion examination is the highest academic stage that Doctoral Program students must complete as a form of scientific accountability for their research. Nenny Ariani was accompanied by Prof. Anis Chariri, S.E., M.Com., Ph.D., Akt., as her Promoter, and Dr. Etna Nur Afri Yuyetta, S.E., Akt., M.Si., as her Co-Promoter.
The dissertation discussed the relationship between financial distress and going concern opinion by exploring the role of real activities manipulation as a mediating variable and strategic typology as a moderating variable. This research provides a new perspective on how a company’s financial distress can influence a going-concern audit opinion, while also identifying company strategy and actual activity management practices as factors influencing this relationship.
The research findings are expected to enrich the accounting literature, particularly regarding auditing, financial reporting, and corporate governance. In addition to providing academic contributions, the findings are also expected to serve as a reference for auditors, regulators, investors, and company management in understanding the dynamics of decision-making related to a company’s financial condition and business continuity.
The exam atmosphere was solemn and enthusiastic. After the entire exam, the happy moment was immortalized through a photo session with family, promoters, co-promoters, and colleagues who provided support. The presence of family members is a tangible manifestation of the moral support that accompanies the academic journey leading up to the doctoral degree.
The Doctoral Program in Economics, Faculty of Economics, Diponegoro University, expresses its appreciation and congratulations to Dr. Nenny Ariani on her successful completion of the Doctoral Promotion Exam. Hopefully, this achievement will be the first step in continuing to produce innovative scientific work, contribute to the development of science, and benefit the academic world, the profession, and the wider community.