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Pengaruh Penerapan Kode Etik Akuntan terhadap Kualitas Audit dan Akuntabilitas Profesional Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Tries Ellia Sandari
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fjycra19

Abstract

This study aims to analyze the effect of the implementation of the code of ethics for accountants on audit quality and professional accountability. Audit quality is greatly influenced by the application of ethical principles, such as integrity, objectivity, competence, and independence, which form the basis for auditors in carrying out their duties. The research method used a qualitative approach with documentary analysis, exploring secondary data from official documents related to the implementation of the code of ethics and audit practices. The results show that consistent implementation of the code of ethics has a positive effect on audit quality, as it encourages auditors to act objectively, independently, and professionally. In addition, auditor accountability increases in line with compliance with the code of ethics, which strengthens the credibility of audit results. In conclusion, the implementation of a good code of ethics not only improves audit quality but also strengthens the professional accountability of auditors, thereby reinforcing public confidence in audited financial statements.
The Impact of Reference Interest Rates, Bond Investments and Exchange Rates on Financial Market Dynamics Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Nanda Lutfiah Cahya May Salva; Adinda Nibros Zahira Fasya; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.302

Abstract

The main focus of this study is to analyze how the benchmark interest rate, bond investment, and exchange rate affect the dynamics of the financial market in Indonesia in 2024. The method applied is quantitative by using secondary data from Bank Indonesia, and data processing is carried out using SPSS software. The sample used is secondary time series data, which is generally quantitative and obtained from official sources such as Bank Indonesia. This kind of data is very relevant and credible to measure the relationship between macroeconomic variables such as interest rates, exchange rates, and bond investment on financial market dynamics. This study uses independent variables including benchmark interest rates, bond investment, and exchange rates. And the dynamics of the financial market are the dependent variables.
The Influence of Stock Liquidity, Capital Structure, and Dividend Policy on Company Value in Manufacturing Companies​​​​​ Daariin Dewi Nabiilah; Nur Imroatus Sholikah; Adinda Nibros Zahira Fasya; Maria Yovita R Pandin
Lead Journal of Economy and Administration Vol 4 No 2 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v4i2.380

Abstract

The value of manufacturing companies listed on the Indonesia Stock Exchange was examined in this study in relation to capital structure, dividend policy, and stock liquidity.  Price to Book Value (PBV), a quantitative technique based on secondary data from 2024, was employed to calculate the company's worth, and analyzed through multiple linear regression using SPSS 27. This study showed that partially, The company's worth was not considerably impacted by its capital structure; only stock liquidity and dividend policy did. Meanwhile , simultaneous test results showed that all three variables simultaneously influenced company value. The model's capacity to describe different firm values was demonstrated by the coefficient of determination was relatively low, so that the majority of changes in company value were caused by other elements outside the study, such as profitability, company size, and market conditions. This finding suggests that the internal variables studied are not yet the primary drivers in assessing the worth of Indonesian manufacturing firms.