Article Per Year (5 Year)
p-Index From 2020 - 2025
2.826
P-Index
This Author published in this journals
All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Kewarganegaraan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Menara Pengabdian Journal of Information System, Technology and Engineering Al Urwah : Sharia Economics Journal
Jefriyanto, Jefriyanto
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Eksplorasi Akuntansi (JEA)

 1 
Pengaruh Audit Tenure, Dewan Independen, dan Independensi Audit terhadap Kualitas Audit dengan Kepemilikan Institusional sebagai Pemoderasi Trisnawati, Trisnawati; Jefriyanto, Jefriyanto
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1818

Abstract

The purpose of this study is to examine how audit independence, audit tenure, and independent boards affect audit quality when institutional ownership is moderated. This study employs quantitative methods. The firm's annual reports, which were retrieved from the website of the Indonesia Stock Exchange and the company in question, served as the study's source of data. Using the purposive sampling technique, this study collected 117 samples between 2020 and 2022 from 39 manufacturing enterprises in the food and beverage and textile and garment subsectors. This study use the logistic regression analysis approach to test the hypothesis and moderated regression analysis to evaluate the moderation hypothesis. The study's findings show that institutional ownership has a moderating influence on audit quality and that audit tenure, audit independence, and independent boards have no effect.
Co-Authors A. R., Rasmawati admin admin, admin Ali Anis Anggraini, Diana Fitri Ariesta, Nadhya Theressiana Ariusni Ariusni Artha, Dwirani Puspa Awisal Fasyni Damanik, Syafrida Fiola Finomia Honesty Hendy Tannady Honesty, Helga Nuri Iswahyuningsih, Rr Mardhika Adif, Riandy Masril Masril Mia Angelina Setiawan Muchamad Arif Al Ardha Muhammad Yusuf Nur Ainun Oktavia, Puja Rahmadani Rahmadani Ratih K, Dewi Riyanto, Didik Setia Putra, Hari Siregar, Juliana Trisnawati Trisnawati Umam, Choerul Urmatul Uska Akbar Veronica, Yansih Widyatmoko Widyatmoko Widyatmoko Widyatmoko Yolanda, Mike Yusridawati, Yusridawati Yusuf, Muhammad Yusuf Zamil, Ilham