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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Asian Journal of Community Services (AJCS) Journal of Accounting Research, Organization and Economics (JAROE)
Nita Erika Ariani
Universitas Syiah Kuala
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH Islahil Akmalia; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20241

Abstract

This study aims to determine the effect TABK, integrity, and competency of auditor on audit quality of auditors at The Audit Board of The Republic of Indonesia (BPK RI-Aceh). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The populations in this study are all the auditors at the BPK RI-Aceh amount to 70 auditors. The sampling method using saturation sampling. Data analysis  method  use  is  multiple  linear  regression  analysis.  Results  of  the  study  show  TABK,  integrity,  and competency of auditor simultaneously has a significant effect on audit quality of auditors at the BPK RI-Aceh . The results also show that competency of auditor partially have a significant effect on audit quality of auditors at the BPK RI-Aceh, whereas TABK and Integrity have no significant effect on audit quality of auditors at the BPK RI- Aceh.
PENGARUH STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH) Dita Nurul Aurani; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.20783

Abstract

This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.
KINERJA KEUANGAN PERUSAHAAN PERBANKAN: INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN GOOD CORPORATE GOVERNANCE Cut Laura; Yulia Fitri; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24540

Abstract

This study aims to determine the effect of intellectual capital, sustainability reports, and good corporate governance on financial performance (ROE) in banking companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative. The research population is banking companies listed on the IDX for the 2017-2021 period, with a total population of 47 companies. The sampling method is purposive sampling to obtain 8 companies as research samples. The research data uses secondary data obtained from the documentation of financial reports, annual reports, and sustainability reports published on the IDX and the company website. The data analysis used was multiple linear regression using the SPSS 25 application. The results showed that intellectual capital and sustainability reports had a significant positive effect on financial performance (ROE), institutional ownership, managerial ownership, independent board of commissioners, and board of directors did not affect financial performance (ROE) in banking companies listed on the IDX for the 2017-2021 period.
Co-Authors Anisa Syarifah Auliana Yuwannita Cut Afrianandra, Cut Cut Fatimah Nazira Cut Laura Darwanis Darwanis Dita Nurul Aurani Elfrida Ratnawati Fauziah Aida Fitri Fitri, Meutia Indah Rahmadini Islahil Akmalia Lilis Maryasih Lilis Maryasih, Lilis Linda Linda Linda Linda Maya Febrianty Lautania Miftahul Jannah Muhajir Muhajir Nuraini A, Nuraini A Nurlisa Afriliana Rini Dwiyuna Ningsih Risky Muhayoca Yuda Saputra Yulia Fitri Yulia Fitri