Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Golden Ratio of Auditing Research Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Gregorius Anggana Lisiantara
Universitas Stikubank
Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
AUDIT QUALITY: A MODEL BASED ON PERSONAL CHARACTERISTIC OF AUDITOR ON PUBLIC ACCOUNTING FIRMS Ceacilia Srimindarti; Pancawati Hardiningsih; Gregorius Anggana Lisiantara; Rachmawati Meita Oktaviani; Ida Ariyani
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7805

Abstract

This research uses attribution theory to examine the influence of independence, competence, and integrity on audit quality of auditors’ work at a public accounting firm in Central Java, Indonesia. This study uses a quantitative descriptive research design. The sampling method used in this study is convenience sampling. Data collected through questionnaires distributed directly to auditors working in Central Java. This study involved a sample of 62 auditors from public accounting firms. The data were analyzed using partial least squares analysis. The research results show that audit quality is positively influenced by independence, competence, and integrity. These results can be used as input for partners that improving audit quality can be achieved by increasing the independence, competence, and integrity of their auditors. This article shows how the application of attribution theory can explain how auditors’ personal characteristics can influence audit quality
AUDIT QUALITY: A MODEL BASED ON PERSONAL CHARACTERISTIC OF AUDITOR ON PUBLIC ACCOUNTING FIRMS Ceacilia Srimindarti; Pancawati Hardiningsih; Gregorius Anggana Lisiantara; Rachmawati Meita Oktaviani; Ida Ariyani
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7805

Abstract

This research uses attribution theory to examine the influence of independence, competence, and integrity on audit quality of auditors’ work at a public accounting firm in Central Java, Indonesia. This study uses a quantitative descriptive research design. The sampling method used in this study is convenience sampling. Data collected through questionnaires distributed directly to auditors working in Central Java. This study involved a sample of 62 auditors from public accounting firms. The data were analyzed using partial least squares analysis. The research results show that audit quality is positively influenced by independence, competence, and integrity. These results can be used as input for partners that improving audit quality can be achieved by increasing the independence, competence, and integrity of their auditors. This article shows how the application of attribution theory can explain how auditors’ personal characteristics can influence audit quality
The Influence of CSR, Profitability, and CAR on Company Value (Case Study: Conventional Commercial Banks Listed on the IDX 2021–2024) Monica Kusuma Wardani; Gregorius Anggana Lisiantara
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1579

Abstract

Examining the effects of CSR, profitability as measured by ROA, and CAR on company value in traditional commercial banks listed on the IDX for the years 2021–2024 is the aim of this research. The whole population of traditional commercial banks that were listed on the IDX between 2021 and 2024 is used in this analysis. This research uses secondary data analysis and a quantitative methodology. Purposive sampling with a number of well chosen criteria is the sampling method used, yielding a sample of 80 banks. Data was processed using Eviews 13 and using descriptive statistical analysis. Multiple linear regression analysis is the method of data analysis that is used. According to the study's findings, ROA significantly and favourably af ects business value, but CSR and CAR have no influence.
Co-Authors Ceacilia Srimindarti Ida Ariyani Monica Kusuma Wardani Pancawati Hardiningsih Rachmawati Meita Oktaviani