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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.