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Jurnal Kajian Akuntansi dan Auditing最新文献

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Pengaruh Kompetensi dan Kegiatan Komite Audit terhadap Kualitas Audit 审计能力和活动对审计质量的影响
Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-04-20 DOI: 10.37301/jkaa.v14i1.6
Dayu Swispa Pamantau
{"title":"Pengaruh Kompetensi dan Kegiatan Komite Audit terhadap Kualitas Audit","authors":"Dayu Swispa Pamantau","doi":"10.37301/jkaa.v14i1.6","DOIUrl":"https://doi.org/10.37301/jkaa.v14i1.6","url":null,"abstract":"The accuracy of the determination of policies within a company is determined by the quality of the resulting audit by the auditor. Audit quality will be higher when the auditor assigned to have high competence in the field of audit, in addition to the quality of the audit will be better if the activities of the audit committee to provide oversight of internal party activities. Therefore, this study purpose to determine the effect of the competence and activities of the audit committee on audit quality. The study was conducted at the KAP region of the city of Padang and Pekanbaru. The sample used was 43 respondents. The analysis method used is to use multiple linear regression models. Based on the results of hypothesis testing results found that the competence and activities of the audit committee have a significant effect on audit quality auditors working in KAP of Padang and Pekanbaru city.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125203102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Struktur Kepemilikan terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur yang Listed di BEI Tahun 2009-2011) 所有权结构对利润质量的影响(2008年至2011年生产经验研究)
Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-04-20 DOI: 10.37301/jkaa.v14i1.7
Kiki Afialim Fitri, Dwi Fitri Puspa, Yeasy Darmayanti, Siti Rahmi
{"title":"Pengaruh Struktur Kepemilikan terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur yang Listed di BEI Tahun 2009-2011)","authors":"Kiki Afialim Fitri, Dwi Fitri Puspa, Yeasy Darmayanti, Siti Rahmi","doi":"10.37301/jkaa.v14i1.7","DOIUrl":"https://doi.org/10.37301/jkaa.v14i1.7","url":null,"abstract":"This study aims to obtain evidence of the influence of ownership structure as measured by managerial and institutional ownership on earnings quality. This study used 37 companies listed on the Indonesia Stock Exchange. The sample selection was carried out using purposive sampling method. The research period was conducted from 2009 - 2011. To simplify the data processing stage, two categories of variables were used. The first is the independent variable, namely managerial ownership and institutional ownership. Second is the dependent variable is the quality of earnings. The analytical method used is quantitative using multiple regression models. Based on the results of hypothesis testing, it can be concluded that managerial ownership structure and institutional ownership do not have a significant effect on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange. So it can be concluded that during the observation period in this study the ownership structure as measured by managerial ownership and institutional ownership is not a variable that affects the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129762598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau) 能力、独立、感情分析和系统对审计质量的影响(廖内和廖内会计师事务所审计人员的实证研究)
Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-04-20 DOI: 10.37301/jkaa.v14i1.8
Nugraha Tasya Ramadhanty, Hardi, Meilda Wiguna
{"title":"Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)","authors":"Nugraha Tasya Ramadhanty, Hardi, Meilda Wiguna","doi":"10.37301/jkaa.v14i1.8","DOIUrl":"https://doi.org/10.37301/jkaa.v14i1.8","url":null,"abstract":"This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128434020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Faktor-Faktor yang Mempengaruhi Kebijakan Pengungkapan Corporate Social Responsibility dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) 影响年度报告中企业社会责任披露政策的因素(印尼证券交易所上市企业的实证研究)
Jurnal Kajian Akuntansi dan Auditing Pub Date : 2019-04-20 DOI: 10.37301/jkaa.v14i1.9
Roslin Roslin, Ethika Ethika
{"title":"Faktor-Faktor yang Mempengaruhi Kebijakan Pengungkapan Corporate Social Responsibility dalam Laporan Tahunan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)","authors":"Roslin Roslin, Ethika Ethika","doi":"10.37301/jkaa.v14i1.9","DOIUrl":"https://doi.org/10.37301/jkaa.v14i1.9","url":null,"abstract":"This research was aimed to p rove some factors affecding disclosure policy of corporate social responsibility on company’s annual report. These factors are leverage, profitability, supervisory boards size, company size, managerial ownership, and foreign stock ownership. This research used purposive sampling to get sample was 11 manufacturing companies which has registered in Indonesia stock exchange since 2007 until 2011. The analysis design of this research was multiple linear regression analysis with SPSS program. The result of this research showed that foreign stock ownership has significant effect toward disclosure policy of corporate social responsibility. While leverage, profitability, supervisory boards size, company size, managerial ownership do not have effect toward disclosure policy of corporate social responsibility \u0000 ","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121801426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham 股票选择分析以及共同基金业绩的风险水平
Jurnal Kajian Akuntansi dan Auditing Pub Date : 2013-03-20 DOI: 10.37301/jkaa.v14i2.14
Putri Yolanda, Fivi Anggraini, Yeasy Darmayanti
{"title":"Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham","authors":"Putri Yolanda, Fivi Anggraini, Yeasy Darmayanti","doi":"10.37301/jkaa.v14i2.14","DOIUrl":"https://doi.org/10.37301/jkaa.v14i2.14","url":null,"abstract":"Mutual funds performance is one of the most important method  to measure the capability of Mutual funds,  this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-​​LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125298042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi terhadap Kinerja Individual pada KPP Pratama Kota Padang 影响信息技术在巴东主要城市KPP上对个人绩效的利用的因素
Jurnal Kajian Akuntansi dan Auditing Pub Date : 2013-03-18 DOI: 10.37301/jkaa.v14i2.16
Elsa Afriyanti, Yeasy Darmayanti, Yunilma Yunilma
{"title":"Faktor-Faktor yang Mempengaruhi Pemanfaatan Teknologi Informasi terhadap Kinerja Individual pada KPP Pratama Kota Padang","authors":"Elsa Afriyanti, Yeasy Darmayanti, Yunilma Yunilma","doi":"10.37301/jkaa.v14i2.16","DOIUrl":"https://doi.org/10.37301/jkaa.v14i2.16","url":null,"abstract":"Nowadays, the role of information technology has developed rapidly. Directly, technology can affect individual performance in completing their work at the company. So, information technology has a strategic role in organizations and individuals. The purpose of this study is to find the effect of social factors, “affect”, complexity, task suitability, and conditions that facilitate individual performance in Padang Primary Tax Office. The population in this study are all tax officers who work at KPP Pratama Padang. The sampling method is purposive sampling. Based on research findings, it is found that social factors and future consequences have a significant effect, while “effect”, task complexity, and facilitating conditions do not have significant results on individual work.","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128042712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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