Indonesia Auditing Research Journal最新文献

The influence of audit fee, audit tenure, audit rotation and client company size on audit quality 审计费用、审计任期、审计轮转和客户公司规模对审计质量的影响

Indonesia Auditing Research Journal Pub Date : 2022-12-31 DOI: 10.35335/arj.v11i4.6

Rifki Ramdani

引用次数: 0

Analysis of performance measurement using the balanced scorecard 使用平衡计分卡分析绩效测量

Indonesia Auditing Research Journal Pub Date : 2022-12-31 DOI: 10.35335/arj.v11i4.15

Puput Rahmi

引用次数: 0

The effect of auditor competence and independence on audit quality 审计师胜任能力和独立性对审计质量的影响

Indonesia Auditing Research Journal Pub Date : 2022-12-31 DOI: 10.35335/arj.v11i4.9

Siti Nur Mawar Indah

{"title":"The effect of auditor competence and independence on audit quality","authors":"Siti Nur Mawar Indah","doi":"10.35335/arj.v11i4.9","DOIUrl":"https://doi.org/10.35335/arj.v11i4.9","url":null,"abstract":"The Public Accountant (auditor) profession is like a \"double-edged sword\", on the one hand auditors must pay attention to the credibility and ethics of the profession, but on the other hand they must also face pressure from clients in various decision-making. must face pressure from clients in various decision-making auditor's decision making. If the auditor is unable to resist pressure from clients such as personal, emotional or financial pressure, the auditor's independence will be compromised. personal, emotional or financial pressure, the auditor's independence has been reduced and can affect audit quality. and can affect audit quality. This study aims to analyze and prove empirical evidence of the effect of experience, knowledge, length of contact with clients, pressure from clients, peer review, and non-audit services provided by KAP on audit quality. provided by KAP on audit quality. The sample used was 79 respondents, namely auditors at 18 KAPs in Semarang City. Meanwhile, to answer the research hypothesis using multiple regression analysis tools analysis tool, after previously testing classical assumptions. Based on the results of the study, it can be concluded that experience in conducting audits, the knowledge of an auditor and the review of fellow auditors (peer review) have a positive effect on audit quality. So that the more deeper and broader the knowledge of an auditor and the more experienced in the field of auditing as well as peer review from fellow auditors (peer review). auditing field as well as peer review from fellow auditors, the better the audit quality will be. better the quality of the audit performed. Meanwhile, the length of the relationship with the client, pressure from clients, and non-audit services provided by KAP.","PeriodicalId":316032,"journal":{"name":"Indonesia Auditing Research Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127898808","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: 9

The influence of corporate governance on the performance of public companies included in the CGPI rating for the 2005-2007 period 公司治理对上市公司绩效的影响，包括2005-2007年期间的CGPI评级

Indonesia Auditing Research Journal Pub Date : 2022-12-31 DOI: 10.35335/arj.v11i4.17

Irma Yohana

引用次数: 0

Does basic infrastructure development have an impact on economic growth? 基础设施建设对经济增长有影响吗?

Indonesia Auditing Research Journal Pub Date : 2022-12-31 DOI: 10.35335/arj.v11i4.11

Prince Charles Heston Runtunuwu, Jay Rajasekera

引用次数: 0

Optimum portfolio formation analysis with Single-index modelson lq 45 shares for the period 2006-2010 用单指数模型分析2006-2010年45只股票的最优投资组合构成

Indonesia Auditing Research Journal Pub Date : 2022-09-30 DOI: 10.35335/arj.v11i3.67

Almira Harmayati

{"title":"Optimum portfolio formation analysis with Single-index modelson lq 45 shares for the period 2006-2010","authors":"Almira Harmayati","doi":"10.35335/arj.v11i3.67","DOIUrl":"https://doi.org/10.35335/arj.v11i3.67","url":null,"abstract":"Stock is the type of investment with the high risk high return that is having the high risk but could produce the hight profit as well. Stock portfolio is a collection of shares that are owned by an investor. Optimal stock portfolio will maximize the value of expected return and minimized the risk by combining some stocks with the right proportions. The method used in this research is the Single Index Model. The Single Index Model is a method in which an issuer's stock return has a linear relationship with the market return. The main purpose of this research is to investigate and analyze the portfolio of expected return and optimal risk portfolios based on the Single Index Model. The research results showed there were seventeen stocks with a cut-off point (C*) 0.024365. Optimal portfolio is formed by the seven stocks that have returned the excess beta (ERB) is greater than the cut-off point. Bukit Asam Coal Mine(PTBA), Astra Agro Lestari (AALI), United Tractors (UNTR), State Gas Company (PGAS), Indofood Sukses Makmur (INDF), Holcim Indonesia (SMCB), and Astra International (ASII) with excess return to beta (ERB) of 4.31%, 3 , 37%, 3.21%, 2.94%, 2.85%, 2.63% and 2.56%. The proportion of seven shares of the fund is 29.42%, for PTBA 15.93% for Aali, 16.74% for UNTR, 9.86% for PGAS, 9.71% for INDF, 7.29% 2.63% and 2.56%. The proportion of seven shares of the fund is 29.42%, for PTBA 15.93% for Aali, 16.74% for UNTR, 9.86% for PGAS, 9.71% for INDF, 7.29% 2.63% and 2.56%. The proportion of seven shares of the fund is 29.42%, for PTBA 15.93% for Aali, 16.74% for UNTR, 9.86% for PGAS, 9.71% for INDF, 7.29%","PeriodicalId":316032,"journal":{"name":"Indonesia Auditing Research Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128854187","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

Analysis of the effect of providing financial and non-financial compensation on employee job satisfaction studies on employees of the division of human resources (HR), administration and finance of PT. Hanazono Engineering Indonesia 提供财务和非财务薪酬对员工工作满意度的影响分析对PT. Hanazono Engineering Indonesia公司人力资源、行政和财务部门的员工进行了研究

Indonesia Auditing Research Journal Pub Date : 2022-09-30 DOI: 10.35335/arj.v11i3.66

Ahdal Fitriah

{"title":"Analysis of the effect of providing financial and non-financial compensation on employee job satisfaction studies on employees of the division of human resources (HR), administration and finance of PT. Hanazono Engineering Indonesia","authors":"Ahdal Fitriah","doi":"10.35335/arj.v11i3.66","DOIUrl":"https://doi.org/10.35335/arj.v11i3.66","url":null,"abstract":"To win the competition in the business world, entrepreneurs must compete with one another in improving their competitive advantage. The key to winning this competition can be done by increasing the standards and quality of human resources that are owned by the firm. To the quality of human resources, the company must take into account the needs of employees with the best. One way of compensation related to both financial compensation and non-financial compensation for the employees to achieve the level of job satisfaction they expect and employees will feel comfortable with the job in which they live. To determine the relationship between financial compensation and non-financial compensation to employee job satisfaction in this study using a statistical calculation using multiple regression analysis. Multiple regression analysis was used to measure the influence of financial compensation (X1) and non-financial compensation (X2) which is the independent variable employee job satisfaction (Y) which is the dependent variable. This calculation is done to see how that will occur in which the relationship between these variables partially or simultaneously. The formula used in this regression is Y = a+ b1 X1 + b2 X2, where (Y) as job satisfaction, (a) as a constant, (b1 X1) as financial compensation, and (b2 X2) as non-financial compensation. T results will be compared with the t table to determine whether the independent variables have a significant relationship has no significant effect on the dependent variable. The results of multiple regression analysis is Y = 1.417 + 0.549 + 0.549 X1 +0.001 X2.","PeriodicalId":316032,"journal":{"name":"Indonesia Auditing Research Journal","volume":"90 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126116292","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

An analysis of employee welfare levels study at trimega bangun persada company 公司员工福利水平分析研究

Indonesia Auditing Research Journal Pub Date : 2022-09-30 DOI: 10.35335/arj.v11i3.20

Prince Charles Heston Runtunuwu

引用次数: 0

Analysis of the factors that influence consumers in purchasing motorcycles in Jakarta Utara 影响雅加达北区消费者购买摩托车的因素分析

Indonesia Auditing Research Journal Pub Date : 2022-09-30 DOI: 10.35335/arj.v11i3.65

Bayu Wirakusuma

引用次数: 0