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All Journal (JUMPER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Dwiarso Utomo
Universitas Dian Nuswantoro, Semarang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Independence, Competence, and Time Pressure on Audit Quality with Professional Skepticism as a Moderating Variable in Semarang City Public Accounting Firms : Case Study of the Implementation of SIKADEKA in the 2024 Election Vioneta Cattravelly Pandji; Ngurah Pandji Mertha Agung Durya; Ira Septriana; Dwiarso Utomo; Retno Indah Hernawati; Enny Susilowati Mardjono
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.1260

Abstract

This study aims to determine the influence of independence, competence, and time pressure on audit quality, with professional skepticism as a moderating variable, in a case study of the implementation of SIKADEKA for campaign fund audits at a public accounting firm in Semarang. The study involved 50 auditors in the campaign fund audit process using a saturated sampling technique, in which all available members of the population were used as respondents. The study employed classical assumption tests and multiple linear regression analysis. The results presented in the original study indicate that independence and competence do not have a significant effect on audit quality, whereas time pressure has an effect on audit quality. The moderation analysis indicates that professional skepticism does not moderate the effects of independence and competence on audit quality, while professional skepticism moderates the effect of time pressure on audit quality.
Pengaruh Biaya Produksi, Biaya Operasional, dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2025 Berlian Fema Azhari; Dwiarso Utomo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i9.13251

Abstract

Food and beverage manufacturing companies play a significant role in the Indonesian economy. The objective of this study was to obtain empirical evidence regarding the influence of production costs, operating costs, and sales growth on profitability using the Net Profit Margin (NPM) ratio in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This research approach was quantitative, utilizing secondary data from annual financial reports. A purposive sampling technique was applied to select the sample. Data analysis used multiple linear regression analysis using SPSS version 25. The test results revealed a negative and significant effect of production costs on profitability, operating costs had a positive and significant effect on profitability, while there was no significant effect between sales growth and profitability. The coefficient of determination value of 0.032 indicates that the three independent variables can only explain 3.2% of the variation in profitability.
Co-Authors Berlian Fema Azhari Enny Susilowati Mardjono Ira Septriana Ngurah Pandji Mertha Agung Durya Retno Indah Hernawati Vioneta Cattravelly Pandji