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All Journal The Indonesian Accounting Review Journal of Business & Banking Journal of Auditing, Finance, and Forensic Accounting DERIVATIF Jurnal ULTIMA Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdiraja Jurnal Kedaymas Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat IQTISHADequity jurnal MANAJEMEN Jurnal Pengabdian Kader Bangsa
Oktarina, Dian
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
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Journal : Ecopreneur.12

 1 
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, LEVERAGE, DAN UKURAN KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Saeni Susilowati; Dian Oktarina
Ecopreneur.12 Vol 4, No 1 (2021): April 2021
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v4i1.918

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan, ukuran perusahaan, leverage, dan ukuran komite audit terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 71 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 355 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan software IBM SPSS 24. Hasil penelitian menunjukkan bahwa kinerja keuangan dan leverage tidak berpengaruh terhadap pengungkapan modal intelektual. Sedangkan ukuran perusahaan dan ukuran komite audit berpengaruh positif terhadap pengungkapan modal intelektual. 
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON AUDIT QUALITY Oktarina, Dian; Delisa Damanik, Nella
Ecopreneur.12 Vol 7 No 2 (2024): Oktober 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i2.93-109

Abstract

This study examines the effect of auditor ethics, auditor accountability, due professional care, and audit fees on audit quality in public accounting offices in Surabaya. This study uses 100 data from respondents who are external auditors working at a public accounting office in Surabaya. This research includes quantitative research with primary data types. Data collection using a questionnaire with a Likert scale. Data analysis was performed using multiple linear regression method with Smart-PLS software. The results of this study indicate that auditor ethics does not affect audit quality. Meanwhile, auditor accountability, due professional care, and audit fees significantly affect audit quality.
Co-Authors Afriansyah, Muhammad Africa, Laely Aghe Agustinus Kismet Nugroho Jati Amalia Mustika, Amalia Amelia Ramadhani, Amelia Arlinda, Rezza Aryapranata, Ariawan Delisa Damanik, Nella Dewi Ayu Wulandari, Dewi Ayu Erida Herlina Fachrul Husain Habibie, Fachrul Husain Faisol Humaidi Imam Saputra Immanuel Candra Irawan Iva Faizah Kadek Pranetha Prananjaya, Kadek Pranetha Khalifaturofi'ah, Sholikha Oktavi Kolopaking, Sania Lole, Marsya Reskiani Mariansari, Mariansari MAURITZ PANDAPOTAN MARPAUNG Muhammad Hanafi Zuardi Mutiara, Berkah Permata, Shely Junian Rahmanesya, Audria Rezza Arlinda Sarwendhi rokhmania, nur'aini Saeni Susilowati Sagita, Ira Saputra, Dendi Bianda Sari, Juwita Indah Savitri Hendradewi Sheva, Putri Picaso Azury Suparwatini, Suparwatini Suprayoga, Suprayoga Supriyati . Yanti, Martina Vevi