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All Journal Jurnal Riset Akuntansi dan Keuangan Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ecogen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Journal of Islamic Economics Lariba Jurnal Abdimas Lamin Jurnal Ragam Pengabdian
Setyadi, Edi Joko
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinants of Audit Quality: Empirical Evidence of Auditor Reputation, Audit Committee, Audit Fee, and Firm Sizes in Indonesian Financial Institutions (2020-2024) Fitriyana, Saodah Dhona; Inayati, Nur Isna; Amir, Amir; Setyadi, Edi Joko
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2989

Abstract

This study looks at how auditor reputation, audit committee involvement, audit fee, and firm size affect audit quality in financial institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study uses a quantitative method with secondary data obtained through the purposive sampling technique, resulting in 185 samples. The findings show that auditor reputation and audit fees do not have a meaningful impact on audit quality. On the other hand, audit committees and larger company sizes are linked to lower audit quality, suggesting that having an audit committee or being a bigger company doesn’t automatically mean better audit oversight. These results highlight the importance of improving corporate governance and making sure that the supervisory role is effective to enhance audit quality in the financial industry.
Pengaruh Transparansi, Partisipasi Masyarakat dan Akuntabilitas Terhadap Pengelolaan Alokasi Dana Desa di Kecamatan Padamara Pramesti, Kharunia; Amir, Amir; Wahyuni, Sri; Setyadi, Edi Joko
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/108mkc92

Abstract

This study aims to empirically analyze the impact of transparency, community participation and accountability on the effectiveness of village fund management in Padamara Subdistrict. A survey method with a quantitative approach was used to collect information from the community and village officials who had participated in the village deliberation forum. Data analysis was conducted through multiple linear regression, which showed that the variables of transparency, community participation and accountability had a positive and significant influence on the management of village funds, with a contribution reaching 45.2%. The findings of the study identified that the level of information transparency, community participation and accountability strongly influence the successful management of village funds. Overall, this study concludes that increasing transparency, and community participation can improve accountability and the success of village fund management at the village level. This will also support the realization of good governance.
Co-Authors Aditya Pratama Amir Amir Anjani, Nadya Zalianti Puspa Arini Hidayah, Arini Cahyani, Fatma Intan Dirgantari, Novi Eko Hariyanto Fitriati, Azmi Fitriyana, Saodah Dhona Hadi Pramono Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Inayati, Nur Isna Iwan Fakhruddin Jundan Mahasin, Muhammad Daffa Mudjiyanti, Rina Mujiarti, Mujiarti Nanda, Mayang Setia Permana, Ghozy Agung Pramesti, Kharunia Septian, Rifki Sitoresmi, Dyah Sri Wahyuni SURYO Budi Santoso Tri Septin MR Utami, Rifka Frida