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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ULTIMA Accounting GEMA EKONOMI Jurnal Ilmiah Akuntansi Kesatuan
Ritonga, Pardomuan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.
PENGARUH RISIKO KREDIT, RISIKO SOLVABILITAS DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA Ritonga, Pardomuan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i1.1495

Abstract

Abstract- This research aims to analyzethe influence of financial risk i.e. credit and solvency risk as long as audit quality on the firm's profitability and implications with earnings quality. This type of research is quantitative. The research population is sub-sectors of general insurance listed in the Indonesia Stock Exchange in 2014-2018. The sampling method using purposive sampling technique is counted 10 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that financial risk has significant effect simultaneously on the profitability of firms as long as financial risk and audit quality has no significant effect simultaneously on the earnings quality. The partial test results showed that solvency risk and audit quality have a negative effect while credit risk has no significant effect to the profitability of firms. However, credit and solvency risk as long as audit quality have no indirect effect to the earnings quality through profitability of firms. Keywords: solvency risk, profitability of firms, earnings quality value
Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.
TRANSPARANSI DAN AKUNTABILITAS: PERAN AUDIT DALAM MENINGKATKAN KEPERCAYAAN STAKEHOLDER Ritonga, Pardomuan
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2024): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i2.2004

Abstract

ABSTRAKTransparansi dan akuntabilitas menjadi dua pilar utama yang menentukan keberhasilan dan keberlanjutan sebuah organisasi. Penelitian ini bertujuan untuk menganalisis peran audit dalam meningkatkan transparansi dan akuntabilitas organisasi, serta dampaknya terhadap kepercayaan stakeholder. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review. Penelitian ini secara sistematis mengumpulkan dan menganalisis literatur yang relevan untuk mengeksplorasi bagaimana audit dapat memperkuat kepercayaan stakeholder melalui peningkatan keterbukaan informasi dan tanggung jawab manajerial. Teknik analisis yang diterapkan meliputi analisis tematik untuk mengidentifikasi dan mengorganisir tema-tema utama dari data yang terkumpul, serta meta-analisis untuk mengevaluasi dan menggabungkan hasil dari studi-studi terkait. Hasil penelitian menunjukkan bahwa audit membantu mengidentifikasi kelemahan dalam sistem kontrol internal, mengevaluasi kepatuhan terhadap kebijakan dan prosedur yang berlaku serta menyediakan informasi yang akurat dan relevan sehingga meningkatkan kepercayaan stakeholder. Saran untuk penelitian lebih lanjut mencakup studi lintas-sektoral dan analisis perbandingan antar negara untuk memahami perbedaan dalam implementasi audit. Penelitian ini memberikan wawasan yang penting tentang bagaimana audit dapat menjadi alat yang efektif dalam membangun kepercayaan dan meningkatkan kinerja organisasi secara keseluruhan.Kata Kunci: Transparansi, Akuntabilitas, Peran Audit, Kepercayaan, StakeholderABSTRACTTransparency and accountability are the two main pillars that determine the success and sustainability of an organisation. This study aims to analyse the role of audit in improving organisational transparency and accountability, and its impact on stakeholder trust. The method used in this research is Systematic Literature Review. This research systematically collects and analyses relevant literature to explore how audit can strengthen stakeholder trust through increased information disclosure and managerial responsibility. The analytical techniques applied include thematic analysis to identify and organise key themes from the collected data, as well as meta-analysis to evaluate and combine results from related studies. The results showed that audits help identify weaknesses in the internal control system, evaluate compliance with applicable policies and procedures and provide accurate and relevant information that increases stakeholder confidence. Suggestions for further research include cross-sectoral studies and comparative analyses across countries to understand differences in audit implementation. This research provides important insights into how auditing can be an effective tool in building trust and improving overall organisational performance.Keyword: Transparency, Accountability, Audit Role, Trust, Stakeholders
Factors Influencing Audit Judgment: Experience, Pressure, Complexity, Expertise, and Ethics in Public Accounting Ritonga, Pardomuan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.3945

Abstract

The reliability of financial statements has become increasingly important in supporting business decision-making and maintaining public trust, thereby highlighting the critical role of auditors in making professional judgments. This study aims to examine the influence of auditor experience, obedience pressure, task complexity, audit expertise, and professional ethics on audit judgment. Primary data were obtained through questionnaires distributed to public accounting firms, with respondents including auditors at various hierarchical levels, such as senior auditors, supervisors, managers, and partners. The findings indicate that auditor experience, obedience pressure, task complexity, and audit expertise significantly enhance the quality of audit judgments. Considerations play an important role in auditors’ evaluative processes. Furthermore, the coefficient of determination analysis shows that 38.5% of the variation in audit judgment can be explained by these factors, while the remaining 61.5% is influenced by other variables not addressed in this study. These results underscore the complex nature of audit judgment and the necessity of considering multiple dimensions, including experience, expertise, task complexity, adherence to ethical standards, and organizational pressures, when evaluating auditor decision-making.
Co-Authors Auliffi Ermian Challen Imron Ritonga, Muhammad