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Rahmaita
Universitas Dharma Andalas, Padang

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Pengaruh Profesionalisme, Independensi, Etika Profesi, Skeptisme Profesional dan Fee Audit terhadap Kualitas Audit pada KAP di Kota Padang Berlianna Sya’Bani Harneli; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.781

Abstract

The purpose of this study was to analyze the effect of professionalism, independence, professional ethics, auditor skepticism and audit fees on audit quality at the hood in Padang City. This type of research is quantitative research, using primary data in the form of questionnaires distributed directly to Public Accounting Firms in Padang City. The population used in this study are auditors who work at the Padang City Public Accounting Firm (KAP) which is officially registered with the Indonesian Public Accountants Association (IAPI) in 2023. In this study, the sample was determined using purposive sampling technique. Data analysis methods using Descriptive Statistical Analysis and data quality tests. Based on the research results, the following five things are concluded. First, the findings of the research results explain the independent variable, namely professionalism, has a t count of 4.601> t table 2.010 with a significance value of 0.000 <0.05. So that it explains that the professionalism variable has a significant positive effect on Audit Quality. Second, the findings of the research results explain that the independent variable, namely independence, has a t count of 2.917> t table 2.010 with a significance value of 0.005 <0.05. So that it explains that the Independence variable has a significant positive effect on Audit Quality. Third, the findings of the research results explain that the independent variable, namely Professional Ethics, has a t count of 2.995> from t table 2.010 with a significance value of 0.004 < 0.05. So that it explains that the Professional Ethics variable has a significant positive effect on Audit Quality. Fourth, the findings of the research results explain that the independent variable, namely Professional Skepticism, has a t count of 1.493 < from the t table 2.010 with a significance value of 0.142> 0.05. So that it explains that the Professional Skepticism variable has no significant effect on Audit Quality. Fifth, the findings of the research results explain that the independent variable, namely the Audit Fee, has a t count of -0.577 < from the t table 2.010 with a significance value of 0.566> 0.05. So that it explains that the Audit Fee variable has no significant effect on Audit Quality
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance (Studi kasus pada Perusahaan Manufaktur Subsektor Tekstil & Garment tahun 2019-2022) Dhara Meuthya Deni; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.831

Abstract

This study aims to examine the effect of Corporate Social Responsibility on financial performance listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative descriptive approach. The data used is secondary data from financial reports and sustainability reports of Textile & Garment subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory research using explanatory research quantitative data. The sampling technique in this study uses the time series method used is purposive sampling method, the sample and this research are 13 manufacturing companies in the Textile & Garment subsector. The results of this study Corporate Social Responsibility has a positive effect on partial financial performance in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, Managerial Ownership has a positive effect on partial financial performance, there is a positive influence between the Independent Board of Commissioners on partial financial performance, the Audit Committee has a negative effect on financial performance in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Kompetensi,Independensi,Objektivitas,Akuntabilitas Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi empiris KAP Gafar Salim) Gita Giyatri; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.861

Abstract

This study aims to examine the effect of competence, independence, objectivity, accountability and integrity on audit quality with auditor ethics as a moderating variable. This study uses a quantitative descriptive approach. The data collection method was carried out by distributing questionnaires. The population in this study were auditors who worked at KAP Gafar Salim. Sampling is obtained from KAP Gafar Salim employees who fill out questionnaires. The results of hypothesis testing show that competence, independence, objectivity, integrity do not have a significant effect on audit quality. While accountability has an influence on audit quality. The interaction of competence and auditor ethics, the interaction of independence and auditor ethics on audit quality has no significant effect. While the interaction of objectivity and auditor ethics, the interaction of accountability and auditor ethics, the interaction of integrity and auditor ethics on audit quality has a significant effect.