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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Journal of Accounting Research, Organization and Economics (JAROE)
Alamsyah, Mudrika
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Economics, Econometrics & Finance Social Sciences

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PENGARUH TEKANAN WAKTU, TINDAKAN SUPERVISI, PROSEDUR REVIEW DAN KONTROL KUALITAS, DAN KOMITMEN PROFESIONAL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada BPKP Perwakilan Riau dan Sumatera Utara) F. Sitorus, Marina; Anugerah, Rita; Alamsyah, Mudrika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The objectives of this study is to examine analyze the influence of time pressure, supervision action, review procedure and quality control and professional commitment on the premature sign off audit procedures. The population of this study are 235 auditors, who have worked for BPKP in Riau and North Sumatera. Meanwhile the sample of this research are 115 auditors. The sampling technique used purposive sampling method. Number of questionnaires were distributed by 115 questionnaire. However, the back and can be used for further analysis by 100 questionnaires. The data processed by using SPSS (Statistical Product Service Solution) 21 version software and the data were analyzed to test the hypothesis using multiple linear regression analysis approach.The results of this study indicates that the time pressure have effects on premature sign off with significant 0,000 < 0,05, supervision action have effects on premature sign off with significant 0,018 < 0,05, and review procedure and quality control have significant effect on premature sign off audit procedureshave effects on premature sign off with significant 0,002 <0,05 , but proffesional commitments do not have significant effect on premature sign off audit procedure with significant 0,495> 0,05.Keyword : Time Pressure, Supervision Action, review procedure and quality control, professional commitment, premature sign off
Green Accounting, Corporate Governance and Firm Value in Southeast Asia Region Darlis, Edfan; Kurnia, Pipin; Nurmayanti, Poppy; Agusti, Restu; Alamsyah, Mudrika; Supriono, Supriono; Silalahi, Sem Paulus
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34029

Abstract

Objective This study is to investigate the relationship between green accounting, managerial ownership, institutional ownership, independent commissioners and audit committees on firm value of mining companies in Southeast Asia region including Indonesia, Malaysia, Thailand, the Philippines and Vietnam.Design/Methodology The method used is OLS with 500 samples of mining company observation data in the Southeast Asia for the 2016-2020 periods. GMM estimation is to address the potential endogeneity of the multiple variables used in the estimation, unobserved heterogeneity, and autocorrelation, which cannot be resolved with a fixed effect.Results This study found that institutional ownership has positive significant effect on the firm value. Independent commissioners and audit committees have negative significant relationship with firm value of mining companies in the Southeast Asia, while green accounting and managerial ownership have no effect on the firm value.Research Limitations/Implications There is no availability of data to access companys annual reports from several countries and the annual reports of several countries are not made in English, educational background and social relations are not considered in measuring the independent board of commissioners and the audit committee. The results of this study can be used by company management in providing information about the percentage required for institutional ownership as a consideration in making decisions to increase company value.Novelty/Originality The researcher's knowledge, this is the first research to investigate green accounting on firm value in mining company in the Southeast Asia region which is included in emerging markets.
Co-Authors Edfan Darlis F. Sitorus, Marina Pipin Kurnia Poppy Nurmayanti Restu Agusti Rita Anugerah Sem Paulus Silalahi Supriono Supriono