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All Journal Jurnal Gaussian Jurnal Akuntansi dan Bisnis Krisnadwipayana An-Nahdlah: Jurnal Pendidikan Islam Jurnal Ilmu Pendidikan (SOKO GURU) Jurnal Ilmiah Research Student Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya
SITI NURLATIFAH
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Journal : Jurnal Akuntansi dan Bisnis Krisnadwipayana

 1 
INDEPENDENSI AUDITOR, PEMAHAMAN GOOD GOVERNANCE DAN KUALITAS AUDIT: BUKTI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BEKASI Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.971

Abstract

The purpose of this study was to determine the existence of (1) the impact of auditor independence on the audit quality of public accounting firms in the Bekasi area, (2) the impact of good governance on the audit quality of public accounting firms in the Bekasi area. This study uses a quantitative method with a deliberate sampling technique to choose the use used, namely 60 samples selected by KAP in the Bekasi area. The data collection technique in this study used a questionnaire method which was distributed directly to auditors working at Public Accounting Firms in the Bekasi area. The data were analyzed using multiple regression analysis using SPSS version 25. The results of this study are (1) auditor independence has a positive and significant effect on the audit quality of KAP in the Bekasi area. (2) The understanding of good governance has no effect on the audit quality of KAP in the Bekasi area.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, DAN FREKUENSI PERDAGANGAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.844

Abstract

This study aims to determine the effect of Internet Financial Reporting (IFR) on company value, stock prices, and stock trading frequency (Empirical Study of Mining Companies on the Indonesia Stock Exchange). This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The data used is secondary data, namely financial reports and annual reports downloaded from the IDX's official website, namely www.idx.co.id. The population of this study is Mining Companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 44 companies. Samples were taken using a purposive sampling technique totaling 10 companies in 3 years to produce 30 units of analysis. Data analysis techniques used SPSS version 25 in the form of descriptive statistics and simple regression analysis. The test results show that Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on firm value, Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on stock prices, Internet Financial Reporting (IFR) has no significant effect on stock trading frequency. The novelty of this study answers the gaps of previous research, using different variables from previous researchers and a different time span from previous years.
Co-Authors Abdul Hoyyi Anjani Rohmata Robbi Arizcha Marwatussoffah Elsa Nurmawati Faiz Fikri Alfahmi Ishmatul Mawla Laili Nur Tsalits Asmoro Nur Yanah Rendy Afrizal Siti Nur Atika Sudarno Sudarno Vera Oktaviani