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All Journal Journal of Research in Social Science and Humanities Prosiding Seminar Nasional Kusuma
Wijaya, Prima
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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INFLUENCE OF AUDIT FEE, CLIENT SIZE, AUDIT TENURE ON AUDIT QUALITY Wijaya, Prima; Titisari, Kartika Hendra; Rois, Dimas Ilham Nur
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.174

Abstract

Auditors are obliged to examine the information presented in the annual financial report and provide an opinion on the fairness of the financial report, so that the annual financial report can be used as a reliable decision-making tool. Therefore, it is very important to improve the audit quality of financial reports from auditors so that stakeholders can make better decisions. This research aims to test and analyze the effect of audit tenure on audit quality. The data used in this research is secondary data, obtained from annual financial reports. The population and sample in this research are property and reel estate companies listed on the IDX for the 2018-2024 period. The sampling technique for this research uses a purposive sampling technique. The number of samples in this research was 54 companies in the property and reel estate sectors with research sample observations of 77 observations. The analysis technique used to test this research hypothesis is multiple regression with SPSS version 22. The independent variables of this research are audit fees, client size, and audit period. The dependent variable of this research is audit quality. The results of this research indicate that audit fees, client size, and audit period have an influence on audit quality.
Penerapan Digitalisasi dan Teknologi Branding untuk Meningkatkan Potensi Wisata dan Daya Saing pada Komunitas Ibu-Ibu PKK wisnujati, nugrahini; Sastryawanto, Hary; Wijaya, Prima; Effendi, Ryo A
Prosiding Seminar Nasional Kusuma Vol 3 (2025): Prosiding Seminar Nasional Kusuma
Publisher : LPPM UWKS

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Abstract

Latar Belakang Desa Pabean di Kecamatan Sedati, Kabupaten Sidoarjo, memiliki potensi ekonomi tinggi karena posisinya yang strategis di sekitar Bandara Juanda dan kawasan industri. Namun, pelaku usaha kecil perempuan di wilayah ini masih banyak yang mengandalkan metode pemasaran konvensional. Tujuan Program pengabdian masyarakat ini bertujuan meningkatkan literasi digital dan strategi branding bagi ibu-ibu pelaku UKM melalui penerapan teknologi digital. Metode metode pelaksanaan meliputi survei, pelatihan digital marketing dasar, pelatihan perlindungan hukum, dan pendampingan langsung dalam pembuatan akun bisnis online. Hasil kegiatan menunjukkan peningkatan pemahaman peserta hingga 88,7% terkait penggunaan platform digital dan branding produk. Lebih dari 80% peserta aktif menggunakan media sosial untuk memasarkan produk. Kesimpulan digitalisasi dan branding teknologi berdampak nyata dalam meningkatkan daya saing UKM perempuan serta memperkuat potensi ekonomi digital di tingkat desa. Artikel ini juga menyajikan statistik kontribusi UMKM perempuan terhadap ekonomi nasional dan analisis empiris yang menguatkan efektivitas model pemberdayaan berbasis teknologi digital
Co-Authors Effendi, Ryo A Kartika Hendra Titisari Rois, Dimas Ilham Nur Sastryawanto, Hary wisnujati, nugrahini