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PENGARUH ETIKA AUDITOR, KOMPETENSI, TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Akuntan Publik Di DKI Jakarta) Agung Suprianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute

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Abstract

The purpose of this study was to determine the effect of the influence of ethics of auditor, competence, audit fee and time budget pressure on audit quality with audit fee as a moderation variable (study in a public accounting firm in Jakarta). This study was designed using a descriptive statistical approach to test hypotheses that are not causal. The population for testing this research hypothesis is all auditors who work in KAP in Jakarta. Meanwhile, the determination of the sample in this study was carried out in convenience sampling and set as many as 63 respondents. Data collection techniques were carried out by distributing questionnaires to auditors in Jakarta. Data analysis method in this research uses multiple regression. The results showed that ethics of auditor and time budget pressure had an effect on audit quality, competence and auditing fees doesn’t has effect on audit quality. Audit fees does not strengthen the influence of etnics of auditor on audit quality, and audit fees has strengthened the influence of competence on audit quality, meanwhile audit fee has not weakness the influence of tie budget pressure on audit quality.
Fundamental Based Strategy for Selecting Potential Stocks in the Jakarta Islamic Index Vidada, Irwin Ananta; Saridawati, Saridawati; Aliudin, Raden Muhammad Tedy; Suprianto, Agung; Sabariah, Etika
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
Publisher : SEAN Institute

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Abstract

This study addresses the challenge of identifying potential stocks for long-term investment within the Jakarta Islamic Index (JII) amid dynamic market conditions and regulatory changes impacting the capital market. The research aims to develop a systematic approach to stock selection based on fundamental analysis, utilizing the Stockbit application’s Stock Screener feature. The method involves several stages, including defining screening criteria based on market capitalization, profitability, revenue growth, Return on Equity (ROE), Net Profit Margin (NPM), debt levels, and dividend consistency. Stocks are further evaluated through valuation metrics such as Price Earnings Ratio (PER) and Price to Book Value (PBV) to identify potential discounts of over 20% relative to their five-year historical averages. The screening process shortlisted four issuers: KLBF, TLKM, ASII, and UNTR, all of which meet both quality and valuation criteria, and are currently trading at attractive discounts. These findings offer valuable insights for investors, providing a practical framework for initial screening and deeper financial analysis, including examination of the companies’ financial statements and business models. The study concludes that integrating digital tools like Stockbit with fundamental analysis enhances decision-making for investors and suggests further research to explore advanced screening techniques and integration with sharia compliance considerations.
The Influence of Good Governance on the Financial Performance of the Central Government Suprianto, Agung; Saputri, Yulia; Anabella, Anabella; Setyaningrum, Wahyuni Dwi Febriana; Aulia, Cika
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of Good Governance on the financial performance of the central government in Indonesia. Good Governance, emphasizing transparency, accountability, participation, and responsibility, is believed to enhance the effectiveness and efficiency of public financial management. The study’s findings indicate that government institutions that consistently apply Good Governance principles tend to achieve better financial performance, particularly through more efficient and effective budget management. Furthermore, active public participation in decision-making processes is shown to strengthen public trust, positively influencing financial outcomes. The study highlights the critical role of Good Governance in optimizing public sector financial management. It recommends enhancing government employee competencies through training and capacity building in Good Governance practices. Additionally, it stresses the importance of formulating policies that encourage greater public involvement in governance processes. By applying these recommendations, it is expected that the financial performance of the central government will continue to improve, supporting broader objectives of accountability and public service quality. The study’s findings are intended to serve as a valuable reference for policymakers committed to strengthening financial governance and ensuring more sustainable and transparent public financial management in Indonesia.