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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) SENTRI: Jurnal Riset Ilmiah
Claudia, Gita
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analisis Faktor Pengaruh Kualitas Audit Pada Perusahaan Manufaktur di Bursa Efek Indonesia Ryakaren, Sean Fileas; Claudia, Gita
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6874

Abstract

OJK Regulation 29/POJK.4/2016 requires issuers to submit annual financial reports and imposes sanctions on violators, this encourages the growth of public accounting services. This study aims to analyze the effect of audit report lag, audit rotation, audit fee, and company size on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The method used is logistic regression with secondary data from the financial statements of 324 manufacturing company observations. The results of the study indicate that audit report lag has a negative and significant effect on audit quality, indicating that the longer the audit time, the lower the audit quality due to potential problems in the financial statements. In contrast, audit rotation, audit fee, and company size do not have a significant effect on audit quality. The Nagelkerke R Square value of 0.148 shows that audit report lag, auditor rotation, audit fees and company size are able to explain audit quality by 14.8% and there are 85.2% other variables outside the model that can explain audit quality.These findings indicate that internal company factors and auditor competence play a greater role in determining audit quality than external factors such as auditor rotation or the amount of audit fees. This study provides a practical contribution by suggesting companies to focus on audit process efficiency, technology implementation, and strengthening internal control. From a theoretical perspective, these results support agency theory which emphasizes the importance of auditor independence and competence in producing quality audits. Further research is recommended to explore other variables, such as audit technology and internal control effectiveness, as well as expand research subjects outside the manufacturing sector.
PERAN BRAND AMBASSADOR DI E-COMMERCE Fachrurrozie, Fachrurrozie; Fauzi, Achmad; Prasetyo, Ery Teguh; Cahyani, Ardhita Indah; Claudia, Gita; Zulfahra, Rizqia Naurah; Maulana, Aditya Ahmad
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2890

Abstract

E-commerce telah mengubah perilaku belanja masyarakat indonesia secara signifikan. Dengan berbagai kemudahan yang ditawarkan oleh e-commerce tersebut membuat para konsumen merasa nyaman untuk melakukan transaksi didalam nya. Salah satu factor yang mempengaruhi minat pembeli terhadap e-commerce adalah brand ambassador. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Hasil dan pembahasan dalam penelitian adalah brand ambassador memainkan peran penting dalam e-commerce dengan meningkatkan pencerahan merek, kepercayaan, dan loyalitas pelanggan. Namun, brand ambassador yang tidak tepat atau tidak dapat dipercaya dapat menimbulkan risiko dan merusak kepercayaan pelanggan. Brand ambassador dapat meningkatkan kualitas dan kredibilitas produk, meningkatkan kepercayaan pelanggan di pasar lokal, menjangkau khalayak yang lebih luas, dan mempromosikan produk atau layanan melalui metode soft sales yang persuasif. Brand ambassador yang unik dapat membedakan dirinya dari pesaing dan menciptakan basis pelanggan yang lebih setia. Strategi brand ambassasor yang dijalankan dengan baik dapat berdampak positif terhadap kepercayaan konsumen, kepercayaan, kehadiran pasar lokal, penjualan lunak yang persuasif, dan diferensiasi pelanggan dalam e-commerce.
Co-Authors - FACHRURROZIE Achmad Fauzi Cahyani, Ardhita Indah Maulana, Aditya Ahmad Prasetyo, Ery Teguh Ryakaren, Sean Fileas Zulfahra, Rizqia Naurah