Claim Missing Document
Check
Articles

Found 22 Documents
Search

Pengaruh Kualitas Laporan Keuangan Dan Tingkat Jatuh Tempo Utang Terhadap Efisiensi Investasi Fahdila, Wulansari Suci; Asmeri, Rina; Putri, Sri Yuli Ayu
Jurnal Riset Akuntansi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64620/jurra.v3i1.76

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kualitas Laporan Keuangan dan Tingkat Jatuh Tempo Utang terhadap Efisiensi Investasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Metode dalam penelitian ini adalah kuantitatif dengan analisis regresi linear berganda. Teknik pemilihan sampel menggunakan purposive sampling. Populasi dan sampel dalam penelitian ini adalah 31 perusahaan sektor pertambangan yang terdaftar di BEI tahun 2020-2022. Hasil penelitian menunjukkan bahwa Kualitas Laporan Keuangan secara parsial berpengaruh signifikan positif terhadap Efisiensi Investasi, sementara itu, Tingkat Jatuh Tempo Utang secara parsial tidak berpengaruh signifikan terhadap Efisiensi Investasi. Secara simultan, Kualitas Laporan Keuangan dan Tingkat Jatuh Tempo Utang berpengaruh signifikan terhadap Efisiensi Investasi.
Work-family conflict and ethical orientation as predictors of auditor turnover intention: The mediating role of job satisfaction Putri, Sri Yuli Ayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art8

Abstract

The present research investigates the influence of Work-Family conflict and ethical orientation on auditors’ turnover intentions, while also examining the mediating role of job satisfaction. Employing a quantitative methodology, the study surveyed 90 married auditors affiliated with public accounting firms (KAPs) in Jakarta. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM–PLS) to assess the proposed direct and indirect relationship. The empirical result indicated that higher levels of Work-Family conflict significantly increase auditors’ turnover intentions. Ethical orientation, on the other hand, was found to positively enhance job satisfaction, although its direct effect on turnover intentions was not significant. Furthermore, job satisfaction did not significantly mediate the relationships between Work-Family conflict, ethical orientation, and turnover intentions.