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All Journal Jurnal Ilmiah Edunomika (JIE) International Journal Of Science, Technology & Management (IJSTM) Journal Of Business, Finance, and Economics (JBFE) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Social And Economics Research Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Global Leadership Organizational Research in Management journal of social and economic research International Journal of Economics and Management Research
Eko Cahyo Mayndarto
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA Moh. Fajar Sutoyo; Eko Cahyo Mayndarto; Shofia Asry
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.105

Abstract

Perusahaan perlu melihat kompentensi dan sikap independensi yang dimiliki oleh seorang auditor tersebut. Independensi dan Kompetensi Auditor yang menjadi variabel penelitian ini merupakan hal yang berkaitan dengan Kulitas Audit. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di DKI Jakarta. Berdasarkan hasil pengujian SPSS v.25, Pengaruh Independensi dan Kompetensi secara simultan berpengaruh terhadap Kualitas Audt pada Kantor Akuntan Publik di DKI Jakarta. Hal ini di tunjukan dengan nilai variable dependen Kualitas Audit secara simultan dipengaruhi oleh variable independen dalam penelitian ini yaitu Independensi dan Kompetensi Auditor. Pada penelitian ini, hasil analisis data diperloleh R Square (R2) sebesar 0,723 atau 72,3% yang berarti Kualitas Audit pada Kantor Akuntan Pubik di DKI Jakarta di pengaruhi oleh Independensi dan Kompetensi. Sisanya di pengaruhi oleh variable lain yang tidak termasuk kedalam penelitian ini.
THE IMPACT OF PRIVACY, SECURITY, AND TRUST ON ONLINE TRANSACTION INTENTIONS AT BANK BCA BANDUNG Eva Purnamasari; Asri Ady Bakri; Eko Cahyo Mayndarto
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.81

Abstract

Bank BCA is one of the banks that strengthens its efforts in developing service products by utilizing the internet to make online transactions. So this study aims to determine the effect of privacy, security, and trust on the intention to transact online at Bank BCA Bandung. The method used in this research is a quantitative descriptive method. Research location at Bank BCA Bandung No. 18 in October 2022. The population is customers who visited in the October 2022 period. Sampling was carried out using an incidental sampling technique with a total of 97 customers. Data collection techniques using a questionnaire. Data analysis techniques were performed using the t-test and F-test. The results of the study found that privacy, security, trust has a simultaneous and partial effect on the intention to transact online at Bank BCA Bandung. The effect is 51.9%, while the remaining 48.1% is influenced by other variables not examined in this study
The Efffect of Environmental Management Accounting, Environmental Strategy on Environmental Performance and Financial Performance Moderated By Managerial Commitment Eko Cahyo Mayndarto; Yvonne Agustine
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.138

Abstract

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .
Pengaruh Tekanan Anggaran Waktu Dan Pemahaman Standar Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Jakarta Selatan Oliv Sevtia Wardani; Eko Cahyo Mayndarto; Desyi Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7499

Abstract

Auditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%.
Co-Authors Arfandy Dinsar Asri Ady Bakri Desyi Erawati Eva Purnamasari Ida Harahap Kayla Malda Afrizza Liliana Rizkidayanti M. Ridlwan Hambali Maudina Inayah Mega Arisia Dewi Moh. Fajar Sutoyo Moh. Muchlis Djibran Ningsih, Tri Widyastuti Oliv Sevtia Wardani Orni Juliati Regina Siri Rini Novianti Sabarkita Sembiring Sandriana J Nendissa Setiawan Hariyadi Shofia Asry Wati Rosmawati Yvonne Agustine