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ANALISIS DIAMOND FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Studi Kasus Pada Industri Keuangan Dan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia “珠宝欺诈理论”分析了在印尼证券交易所注册的金融行业和制造业的欺诈财务案例研究报告

Jurnal Akuntansi Trisakti Pub Date : 2021-09-30 DOI: 10.25105/JAT.V8I2.10129

Ignasius Narew, Diana Zuhroh, Harmono Harmono

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引用次数: 1

PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT fe审计审计、审计工作时间、审计轮转和审计委员会对审计质量的影响

Jurnal Akuntansi Trisakti Pub Date : 2021-09-30 DOI: 10.25105/JAT.V8I2.9381

Jessica Jessica, Erin Belinda, Meirike Lorencia, Silvi Tannitri, H. A. Afiezan

{"title":"PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT","authors":"Jessica Jessica, Erin Belinda, Meirike Lorencia, Silvi Tannitri, H. A. Afiezan","doi":"10.25105/JAT.V8I2.9381","DOIUrl":"https://doi.org/10.25105/JAT.V8I2.9381","url":null,"abstract":"The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114138060","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 Organizational Citizenship Behaviours, Organizational Commitment Terhadap Job Performance Auditor 组织公民行为、组织承诺与工作绩效审核员

Jurnal Akuntansi Trisakti Pub Date : 2021-09-30 DOI: 10.25105/JAT.V8I2.8684

Rina Hartanti

引用次数: 0

PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2019 盈利能力、杠杆、销售增长和企业在2008年至2019年注册的消费品行业制造部门逃税的影响

Jurnal Akuntansi Trisakti Pub Date : 2021-09-30 DOI: 10.25105/JAT.V8I2.9260

Christili Tanjaya, Nazmel Nazir

引用次数: 2

PENGARUH KOMPENSASI CEO PERGANTIAN CEO TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN BUMN TERDAFTAR DI BEI PADA TAHUN 2011-2018) CEO替代盈余管理的影响(国有企业的研究于2011-2018年在北注册)

Jurnal Akuntansi Trisakti Pub Date : 2021-09-30 DOI: 10.25105/JAT.V8I2.9474

randy aditya prabawa, P. Pujiono