Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Terapan Quantitative Economics and Management Studies Jurnal AbdiMas Nusa Mandiri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Harahap, Devianti Yunita
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Mathematics Physics Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Survey pada Auditor di Kota Jakarta) Hendrick, Fransisca Fauziyah; Harahap, Devianti Yunita
Jurnal Ekonomi dan Bisnis Vol 15, No 1 (2019): Edisi April 2019
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v15i1.311

Abstract

The purpose of this study is to determine whether integrity, objectivity, competence, confidentiality, and professional behavior positively affects audit quality, either simultaneously or partially. In this research, the independent variables are integrity, objectivity, competence, confidentiality, and professional behavior. The dependent variable is audit quality.The survey method has been applied on the respondent to auditors of Jakarta City. The study respondents are 92 auditors of 20 public accounting firm in Jakarta. Collecting data was conducted by questionnaire. This study used path analysis to analyze the data. The result of the study show that integrity, objectivity, competence, confidentiality, and professional behavior simultaneously and partially positively affects audit quality. Key words: Integrity, Objectivity, Competence, Confidentiality, Professional Behavior, and Audit Quality
PENGARUH SPECIALIZATION INDUSTRIAL AUDITOR, EXPERIENCE AUDITOR, CONTINUING PROFESSIONAL EDUCATION TERHADAP AUDIT REPORT LAG DENGAN EFFECTIVENESS OF THE AUDIT COMMITTEE SEBAGAI VARIABEL MODERASI Ghina, Aliah; Paulus, Sugiono; Harahap, Devianti Yunita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.509 KB) | DOI: 10.31955/mea.v6i3.2534

Abstract

Pengujian pada audit report lag dengan menggunakan karakteristik auditor eksternal yaitu specialization industrial auditor, experience auditor, continuing professional education sebagai variabel independen, variabel moderasi effectiveness of the audit committee dan variable kontrol financial condition dan firm size di Bursa Efek Indonesia pada sektor usaha trade, service, and investmen periode 2016 s.d 2019 digunakan penulis pada penelitian ini. Metode purposive sampling digunakan, sehingga sampel 97 perusahaan, periode pengamatan 4 tahun, menghasilkan 388 laporan audit perusahaan. Pengolahan data menggunakan aplikasi Eviews 12. Temuan pengujian disimpulkan secara simultan continuing professional education, experience auditor, specialization industrial auditor, financial condition, and firm size berpengaruh pada audit report lag secara signifikan. Pada pengujian parsial terdapat dua variabel yang berpengaruh specialization industrial auditor berpengaruh negatif signifikan dan financial condition terhadap audit report lag signifikan berpengaruh positif. Untuk variabel moderasi effectiveness of the audit committee dapat memoderasi variabel continuing professional education pada audit report lag, untuk variabel experience auditor dan specialization industrial auditor pada pengujian ini tidak menunujukan pengaruh signifikan.
SOSIALISASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT PADA GURU SMK DI JAWA BARAT Cempaka, Adisti Gilang; Harahap, Devianti Yunita
Jurnal AbdiMas Nusa Mandiri Vol 6 No 1 (2024): Periode April 2024
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v6i1.5413

Abstract

The development of Financial Accounting Standards has changed in line with business development. On June 30, 2021 DSAK endorsed the SAK for Private Entities (SAK EP), which will be effective January 1, 2025 replacing the SAK for Entities Without Public Accountability (SAK ETAP). Accounting education has a role in the successful implementation of SAK in Indonesia. IAI West Java helped socialize the new SAK to SMK teachers throughout West Java. The aim of this activity is the accounting teachers are expected to get an overview of the SAK EP and obtain references of this topic. The socialization method includes lectures as a material delivery technique, questions and discussions as a form of increasing and developing the potential of professional teachers. Based on the results of the socialization participants' responses, it was found that the implementation and usefulness indicators showed a very good category, this shows that the socialization activities were carried out very well and this activity contributed benefits to participants in enriching accounting knowledge, especially related to the latest SAK. The aim of the activity has been achieved very well, namely increasing the teachers' knowledge about the latest information relating to the latest financial accounting standards (Private Entity SAK).
The Influence of Competence, Independence, and Supervision on Dysfunctional Audit Behavior (Case Study at the BPK Representative Office of West Java Province) Dewi, Laura Evita; Paulus, Sugiono; Harahap, Devianti Yunita
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2755

Abstract

The purpose of this study is to analyze the three variables—competence, independence, and supervision—that influence dysfunctional audit behavior. It examines whether competence, independence, and supervision influence dysfunctional audit behavior directly and/or indirectly. Data were collected from 60 respondents/auditors from the BPK Representative Office of West Java Province using simple random sampling and analyzed with SPSS 26.0. The findings reveal that competence and independence have a significant and direct negative influence on dysfunctional audit behavior, while supervision does not have a direct influence on dysfunctional audit behavior. Furthermore, supervision through competence and independence has an indirect influence on dysfunctional audit behavior. To obtain a more complete view and recommendations for future BPK improvements, it is advised that future research be conducted using a more holistic approach for the BPK as an organization, using the same or appropriate factors.
Co-Authors Cempaka, Adisti Gilang Dewi, Laura Evita Ghina, Aliah Hendrick, Fransisca Fauziyah Paulus, Sugiono