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Adji, Koenta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH INDEPENDENSI, SKEPTISME DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP DI Kota Malang) Fatmawati, Aida; Adji, Koenta; Wulandari, Retno
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Audit quality is the result of the auditor's performance in carrying out the task in question.Auditors are required to be able to produce high quality audits so that they have a great responsibilitytowards those who have an interest in the financial statements. This study aims to analyze the effect ofindependence, skepticism and professional ethics of auditors on audit quality. The population in this studyare all auditors who work at the Public Accounting Firm in Malang. Sampling was done usingconvenience sampling method, and the number of samples was 60 respondents. This research is a form ofexplanatory research (explanatory research), and the research model is descriptive quantitative, namelydata relating to numbers that still need processing and analysis for research purposes. The method of datacollection is done by distributing questionnaires directly to auditors who work at the Public AccountantOffice in Malang. Data analysis technique used in this study is multiple regression analysis techniques
PENGARUH NON PERFORMING FINANCING (NPF), CAPITAL ADEQUACY RATIO (CAR), DAN DANA PIHAK KETIGATERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH Suliati, Suliati; Adji, Koenta; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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The purpose of this study is to examine and explain the effect of Non Performing Financing, CapitalAdequacy Ratio and Third Party Funds on profitability (ROA) registered at the Financial Services Authority(OJK) in 2012-2016. The population of this study is the Islamic People's Financing Bank (BPRS) registeredwith OJK. Sampling using the total sampling method. From a population of 12 Islamic banks, the authors usesecondary data in the form of financial statements. Methods of observation for 5 years (2012-2016). Analysis ofthe data used in this study is the classic assumption test and hypothesis test. While the analytical method used ismultiple linear regression analysis. The results of this study indicate that the Non Performing Financingvariable, Capital Adequacy Ratiodan DPK has no effect on profitability (ROA)
Co-Authors Fatmawati, Aida Retno Wulandari Rita Indah Mustikowati Suliati Suliati