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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL AKUNIDA Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informasi dan Teknologi
Ginting, Rudi
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Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KUALITAS LABA Sari, Medina Anggita; Ginting, Rudi; Nopiyanti, Anita
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.1-22

Abstract

This research is a quantitative research aimed to determine the effect of earnings growth, firm size, and reputation of KAP on earnings quality. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange 2016-2017 with purposive sampling methods. The researcher used 63 companies from 148 companies that experienced profit growth during the study period. Secondary data in the observation period originated from the company's annual Financial Statements that have been published. The hypothesis test used is Multiple Regression Analysis by the Program and Service Solution (SPSS) version 25 statistic with a significance level of 5%. The results of the study show that earnings growth, company size and KAP reputation do not significantly influence earnings quality.
Analysis of Factors That Influence Continuance Use Intention of Mobile Banking Users Using Expectation Confirmation Model Ginting, Rudi; Syarifuddin; Soeprapto, Adi; Akhirianto, Pas Mahyu; Widya Adnyani, Luh Putu
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i4.443

Abstract

This research aims to see the results of the level of measurement of continuity of use intention in mobile banking and what variables have an influence. This study uses a quantitative approach. In this research, data collection was carried out through a literature study, observation, and surveys. Researchers analyzed demographic data using Microsoft Excel. Researchers analyzed and interpreted the research results by describing demographic data, outer models, and inner models. The conclusion of the research results, namely this research has succeeded in measuring the level of continuance use intention (CUI) based on the coefficient of determination (R2), namely 0.7 (70%) categorized as medium-level sustainability intention, which is influenced by the variables used in the research model. The research results succeeded in determining the factors that influence continuance use intention (CUI), namely confirmation, perceived usefulness, satisfaction, and perceived security. The research results also succeeded in identifying factors that did not influence continuance use intention (CUI), namely self-efficacy, which received a value below the threshold for the path coefficient, namely 0.02, and a t-test value of 0.25, indicating that this relationship was rejected and had no significant effect.
Pengaruh Pengalaman Auditor, Profesionalisme, Kompleksitas, dan Audit Fee Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia) Ginting, Rudi
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3165

Abstract

Kantor Akuntan Publik merupakan Lembaga Independen dan Profesional harus menjunjung tinggi profesionalisme dengan etika. Dalam era globalisasi seorang profesional juga dituntut mempunyai kemampuan dalam persaingan global skala internasional maupun nasional.  Dalam pelaksanakan standar profesi dan memegang teguh ketentuan yang dipersyaratkan, menjadi basis Akuntan Publik dalam penugasan pemeriksaan laporan keuangan untuk mencapai kehandalan laporan, namun dalam prakteknya masih saja ditemukan adanya mis-informasi bahkan terdapat kecurangan-kecurangan dalam laporan keuangan. Keberadaan posisi profesionalisme Akuntan Publik yang seharusnya memberikan laporan handal, akurat dan bebas salah saji material dan dipercaya oleh masyarakat menjadi perdebatan yang tidak pernah selesai. Kecurangan tersebut bahkan melibatkan kantor akuntan publik yang besar dalam negeri maupun di luar negeri. Penelitian ini bertujuan menguji implikasi  Pengalaman, Profesionalisme, kompleksitas, dan audit fee terhadap penilaian Auditor terhadap materialitas dalam laporan keuangan yang diaudit. Populasi penelitian adalah auditor terdaftar di Institute Akuntan Publik Indonesia (IAPI) di wilayah DKI Jakarta. Metode simple random sampling digunakan untuk memilih sampel, mendistribusikan kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah tersebut. Sebanyak 80 auditor mengisi dan mengembalikan kuesioner sebagai sampel. Data dianalisis menggunakan regresi linier berganda dengan perangkat lunak SPSS, serta menguji hipotesis dalam penelitian ini. Pengujian data menunjukkan pengalaman, profesionalisme, kompleksitas, dan besaran audit fee mempengaruhi pertimbangan tingkat materialitas dalam laporan keuangan.
PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD Rahmawati, Annisa; Simorangkir, Panubut; Ginting, Rudi
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4542

Abstract

This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Komisaris Independen Publik Terhadap Tax Avoidance Hidayat, Taufik; Ayunita Ajengtiyas , Ayunita Ajengtiyas; Ginting, Rudi
Jurnal Akunida Vol. 8 No. 1 (2022): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i1.4738

Abstract

This research aims to determine the effect of firm size, institusional ownership and independent board commissioners on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in the period 2018 – 2020. The type of this research is quantitative research that uses secondary data based on annual report. A sample of this research consisted of 91 manufacturing companies. Techniques analyzing data in this research used regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing (t test). Conclusion of this research that firm size, institutional and control variable (firm age) has no effect on tax avoidance. While independent board commissioners has a negative significant effect on tax avoidance.
Co-Authors Adi Soeprapto Akhirianto, Pas Mahyu Anita Nopiyanti Annisa Rahmawati Ayunita Ajengtiyas , Ayunita Ajengtiyas Luh Putu Widya Adnyani Panubut Simorangkir Sari, Medina Anggita Solly Aryza Taufik Hidayat