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All Journal KEUNIS Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Majalah Ilmiah Warta Dharmawangsa International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan
Ginting, Wenny Anggeresia
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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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PENGARUH PERGANTIAN AUDITOR, UKURAN KAP, DAN LABA RUGI TERHADAP AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Tercatat dalam Daftar di BEI Tahun 2016-2018) Telaumbanua, Desta Jess Wijaya; Dwisyafitri, Jenny Indah; Sherlia, Bella; Hutabalian, Hermanto; Rahmad, Rahmad; Ginting, Wenny Anggeresia

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.448 KB) | DOI: 10.31955/mea.v4i3.434

Abstract

The purpose of this study is to look at the effect of auditors, size of a public accounting firm, and profit and loss will Audit Report Lag on manufacturing companies listed on the Stock Exchange in the period 2016-2018. This type of research is qualitative research. The population is 130 manufacturing companies. In determining the sample with a purposive sampling method, the technique for determining specific evaluation examples includes: (1) manufacturing companies listed on the IDX in 2016 to 2018 are 130 companies (2) companies that do not present budget details in 2016 to 2018 are 17 companies (3) companies that have an average value below 63 and above 100 are 21 companies (4) companies that experience delays in issuing their financial statements in the end of year period rather than on December 31 are 2 companies. Based on these standard a sample of 90 companies from 130 manufacturing companies was written on the IDX in 2016-2018, so the data analyzed were 90 companies. The analysis technique is multiple linear regression. Based on the results of this study, it can be seen that (1) size of a public accounting firm has a negative and insignificant impact on audit report lag, it can be seen in the regression coefficient value (-0,227) < t table (1.66277) and it significance value is 0.821 > 0.05. (2) Change of auditor has a good and meaningless impact on audit report lag, it can be seen from the coefficient value (1,809) > t table (1,66277) and the significant value of 0.074 > 0.05. (3) Profit and loss has a good and insignificant impact on the audit report lag, it can be seen in the coefficient number (-1.760) > t table (1.66277) and a significant value of 0.082 > 0.05.
PENGARUH PENGALAMAN KERJA, AKUNTABILITAS dan AUDIT TENURE PADA KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Hermina, Susan Cornelya; Simamora, Monaliska; Ginting, Wenny Anggeresia

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.734 KB) | DOI: 10.31955/mea.v5i1.996

Abstract

Riset tersebut memiliki tujuan untuk menguraikan efek dari Pengalaman Kerja, Akuntabilitas dan Audit Tenure pada Kualitas Audit. Peneliti melakukan riset di KAP di Kota Medan . Penelaah mengaplikasikan penelitian dengan pendekatan secara kuantitatif dan jenis deskriptif kuantitatif lalu untuk sifat riset tersebut adalah penelitian explonatory. Teknik pengumpulan data dengan cara menyebar kuisoner kepada auditor pada KAP Kota Medan. Metode analisis data yang digunakan yaitu multiple regression annalys. Hasil dari penelitian ini adalah bahwa pengalaman kerja secara simultan berpengaruh pada kualitas audit. Akuntabilitas secara parsial tidak berpengaruh secara signifikan pada kualitas audit . Audit Tenure secara parsial tidak berpengaruh secara signifikan pada kualitas audit.
Co-Authors Amalia, Reski Anwar, Jenny Celvina, Celvina Chen, Jesslyn Cia, Alicia Limcaryo Cintya, Cintya Dianto, Kelvin Dini, Siti Dwisyafitri, Jenny Indah Hantono Hantono, Hantono Hermina, Susan Cornelya Hutabalian, Hermanto Lorenza, Bella Lorenza, Cindy Malau, Yois Nelsari Manik, Indah Lidia Mansyur, Michelle Livia Maryadi, Dominikus Andreo Mas, Sania Surga Nasution, Siti Aisyah Pangemanan, Shane Anneke Purba, Ficky Marchfirmanto Rahmad Rahmad Rendy Rendy Sarumaha, Alfonsus Seliany, Seliany Sherlia, Bella Simamora, Monaliska Siregar, Melinda Sitorus, Bee Arlita Ade Putri Br. Susanto, Asen Telaumbanua, Desta Jess Wijaya Trito, Belthasar Siahaan