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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE JURNAL MITRA PRIMA International Journal Of Economics Social And Technology
Zain, Jenny
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Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Veterinary

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PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, TIME BUDGET PRESSURE, DAN AUDIT FEE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Zain, Jenny; Putri, Arie Pratania; Tarigan, Aremi Evanta; Novita T, Siti; Voltra, Jhon
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This research studies about the influence of due professional care, independency, time budget pressure, and audit fee to the audit quality. At 8 Accountant Public Firm in Medan. This study used simple random sampling. The data were collected through questions survey methods. The results of the study indicate that simultaneous due professional care, independency, time budget pressure, and audit fee had a significant effect to the audit quality. In the partiality due professional care, independency, and audit fee had a positive effect and significant to the audit quality. While time budget pressure had a negative effect and significant to the audit quality.
Determinants of Capital Expenditure in the Government of North Sumatra for the Years 2020-2022 Purba, Benhard Sebastian; Manullang, Stefanus Efrata; Zain, Jenny; Syahputra, Oky
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.566

Abstract

This study describes factor affecting budget capital expenditure, among them is expenditure government. Big small expenditure government very depends on income that accepted by the government itself. One of the factors that influence Budget Capital Expenditure in a government that is Income Local Original Revenue (PAD), General Allocation Fund (DAU), Allocation Fund Special (DAK), and Revenue Sharing Fund (DBH). Increasingly big income received by the government area will the moregood because influence in a way positive budget shopping in the area the. The purpose of This research is to analyze Local Original Income (PAD), Funds Allocation General (DAU), Funds Allocation Special (DAK), and Funds for Results (DBH), influential or not to Budget Capital Expenditure in North Sumatra Province. Engineering analysis used is technique multiple linear analysis, results study that in a way partial only Local Original Income (PAD), General Allocation Fund (DAU), and Regional Allocation Fund (RAF) Special (DAK) marked positive or influential significant to Budget Capital Expenditure in Sumatra Province North, while the Revenue Sharing Fund (DBH) is marked negative or has no effect significant to Budget Shopping in Sumatra Province North.
Determinan Audit Delay pada BPKP di Provinsi Sumatera Utara Zendrato, Julita Roslin Elisabet; Lase, Rini Darma Yanti; Salamah, Choiruna Mardiana; Zain, Jenny; Syahputra, Oky
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3957

Abstract

Financial reports have an important role for stakeholder users, such as governments, lenders, citizens, investors, and various other interests, as a reference for measuring profits and making decisions. The results of the analysis to determine the components that drive audit delays on audited financial reports. This study analyzes variables such as audit tenure, financial distress, audit opinion, and auditor reputation. This study uses a quantitative objective mechanism and includes primary data and distributes questionnaires to researchers at the BPKP office. The sample of this study consisted of auditors at the BPKP office in North Sumatra Province, totaling 60 active auditors on duty. Based on the findings of this study analysis, audit tenure has no significant impact on the occurrence of audit delays in financial reporting. However, financial distress, audit opinion, and auditor reputation have a significant impact on the occurrence of audit delays. In this regard, this study will help prevent audit delays in financial reports.
PENGARUH AUDIT TENURE, FEE AUDIT, AUDIT DELAY, AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA KAP WILAYAH KOTA MEDAN Zain, Jenny; Sari, Dewi Permata; Vimalananda, Yuga; Simorangkir, Enda Noviyanti; Syahputra, Oky
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2031

Abstract

Audit quality is a key element in the preparation of financial statements, as reliable financial reports serve as a foundation for decision-making. This study aims to examine the influence of Audit Tenure, Audit Fee, Audit Delay, and Audit Capacity Stress on Audit Quality. This quantitative research uses a purposive sampling method, with primary data collected through questionnaires distributed to auditors at Public Accounting Firms in the Medan area. The study sample consists of 80 auditors, and the data were processed using the SMARTPLS 4.0 application. The results of the study indicate that Audit Tenure and Audit Capacity Stress have a positive influence on Audit Quality, while Audit Fee and Audit Delay show no significant effect on Audit Quality.
PENGARUH AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT & FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Lie, Aurelia Dacia; Manao, Florentina; Zain, Jenny; Syahputra, Oky
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/7q9mc961

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh audit tenure, reputasi auditor, komite audit & fee audit terhadap kualitas audit pada kantor akuntan publik di kota medan. Fenomena kasus yang dilakukan PT Summarecon Agung Tbk yaitu memberikan fee kepada kepala daerah agar surat ijin pembangunan property lebih cepat keluar dan dalam laporan audit tahunan yang di lakukan KAP purwanto, sungkono dan surja, PT Summarecon Agung memiliki 60 anak perusahaannya tahun 2020 dengan biaya audit sebesar 6 Miliar. Metode penelitian menggunakan penelitian kuantitatif dengan menggunakan kuesioner untuk pengumpulan data. Sampel dalam penelitian menggunakan Kantor KAP di wilayah Kota Medan dengan 52 karyawan. Pengujian data dilakukan melalui SEM-PLS untuk menganalisa outer model memalui uji validitas konvergen, diskriminan, reliabilitas, inner model dengan uji model fit, dan koefisien determinasi dan uji hipotesis melalui uji t dan uji f. Hasil penelitian menunjukkan bahwa Audit Tenure, Reputasi Auditor, Komite Audit, Fee Audit berpengaruh signifikan terhadap Kualitas Audit.
Pengaruh Independensi, Time Budget Pressure, Locus Of Control Dan Professional Judgement Terhadap Kinerja Auditor Pada Kap Di Kota Medan Suwanto, Felicia; Maria, Gisella; Zain, Jenny; Syahputra, Oky
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10976

Abstract

Kinerja auditor di KAP tercermin dari kemampuannya menjalankan prosedur audit sesuai standar, menghasilkan laporan yang objektif, tepat waktu, serta memberikan rekomendasi yang relevan guna meningkatkan kepercayaan publik. Namun, kualitas kinerja auditor sering menghadapi tantangan seperti tekanan anggaran waktu (time budget pressure), potensi konflik kepentingan yang mengganggu independensi, serta perbedaan karakter individu seperti locus of control. Auditor yang mampu menjaga independensi, mengelola tekanan waktu dengan baik, dan memiliki internal locus of control cenderung menunjukkan kinerja yang lebih optimal, sehingga penguatan faktor-faktor tersebut menjadi penting dalam meningkatkan kualitas audit pada Kantor Akuntan Publik. Populasi penelitian yang akan digunakan dalam penelitian adalah seluruh Auditor yang ada di KAP kota Medan yang jumlahnya sebanyak 60 akuntan publik. Teknik sampling dalam penelitian ini adalah purposive sampling dimana penentuan sampel berdasarkan kriteria tertentu bagi auditor yang ingin ikut berpartisipasi dalam pengisian kuesioner. Berdasarkan hasil penelitian, dapat disimpulkan bahwa secara parsial independensi, time budget pressure, dan locus of control berpengaruh terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) di Kota Medan, sedangkan professional judgement tidak menunjukkan pengaruh secara parsial, namun secara simultan keempat variabel tersebut berpengaruh terhadap kinerja auditor.
Pengabdian Kepada Masyarakt Tentang Evaluasi Efektivitas dan Transparansi Audit Dalam Pelaksanaan Pengelolaan Dana Koperasi Merah Putih Desa Tiga Juhar Kecamatan Sinembah Tanjung Muda Hulu Deli Serdang Zain, Jenny; Herlin Munthe; Napitupulu, Matthew Parluhutan; Amellia, Ocha; Galumbang Hutagalung; Matondang Elsa Siburian
Jurnal Mitra Prima Vol. 7 No. 2 (2025): JURNAL MITRA PRIMA
Publisher : Mitra prima

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Abstract

Koperasi Desa Merah Putih Kecamatan STM Hulu Kabupaten Deli serdang mempunyai tujuan utama tentang evaluasi efektivitas dan transparansi audit pelaksanaan pengelolaan dana. Kegiatan Pengabdian Kepada Masyarakat ini dilaksanakan Di Aula kantor Camat STM Hulu pada hari selasa tanggal 3 juni 2025 di Desa Tiga Juhar, Kecamatan Sinembah Tanjung Muda Hulu Kabupaten Deli Serdang. Kegiatan dilakukan dengan metode ceramah, tutorial, dan diskusi. Pelatihan evaluasi efektivitas dan transparansi audit adalah pentingnya audit untuk memastikan efisiensi, efektivitas, dan akuntabilitas organisasi melalui transparansi proses dan pelaporan yang jelas.
Co-Authors Amellia, Ocha Arie Pratania Putri Dewi Permata Sari Enda Noviyanti Simorangkir Galumbang Hutagalung Gisella Maria, Gisella Herlin Munthe Lase, Rini Darma Yanti Lie, Aurelia Dacia Manao, Florentina Manullang, Stefanus Efrata Matondang Elsa Siburian Napitupulu, Matthew Parluhutan Novita T, Siti Purba, Benhard Sebastian Salamah, Choiruna Mardiana Suwanto, Felicia SYAHPUTRA, OKY Tarigan, Aremi Evanta Vimalananda, Yuga Voltra, Jhon Zendrato, Julita Roslin Elisabet