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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Media Komunikasi FPIPS Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi dan Keuangan at-tamkin: Jurnal Pengabdian kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) International Journal on Social Science, Economics and Art Jurnal Ekonomi Sinnun Maxillofacial Journal Journal of Tourism and Interdiciplinary Studies Studi Akuntansi, Keuangan, dan Manajemen Balance : Jurnal Akuntansi dan Manajemen Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Seminar Nasional Aplikasi Iptek (SINAPTEK) JAMAS: Jurnal Abdi Masyarakat Journal of Innovative and Creativity JER IECON: International Economics and Business Conference SENEMA
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Journal : Accounting Profession Journal (APAJI)

NILAI PERUSAHAAN DITINJAU DARI TANGGUNG JAWAB SOSIAL, TATA KELOLA, DAN KESEMPATAN INVESTASI PERUSAHAAN Ni Nyoman Ayu Suryandari; Frischa Faradilla Arwinda Mongan
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i2.17

Abstract

Nilai perusahaan mencerminkan persepsi yang diberikan investor kepada perusahaan. Untuk meningkatkan nilai perusahaan maka perusahaan harus memberikan informasi yang mampu meningkatkan persepsi investor kepada perusahaan. Sinyal yang diberikan perusahaan kepada investor berupa laporan keuangan akan mengurangi asimetri informasi sehingga investor mampu mengambil keputusan yang bermutu. Faktor-faktor yang diduga berpengaruh terhadap nilai perusahaan adalah tanggung jawab sosial, tata kelola perusahaan dan kesempatan investasi perusahaan. Dengan menggunakan sampel 10 perusahaan yang mengikuti CGPI (Corporate Governance Perception Index) tahun 2016-2018, dan dengan menggunakan. Teknik analisis data multiple regression maka diperoleh hasil bahwa tanggung jawan sosial dan keputusan investasi bukanlah faktor yang menentukan nilai perusahaan, sementara peningkatan tata kelola perusahaan akan mengurangi nilai perusahaan.
INTERNAL AND EXTERNAL FACTORS THAT INFLUENCE EARNINGS MANAGEMENT Ni Putu Tiara Maharani Krisna Putri; Komang Ayu Sintha Trisnayuni; Ni Nyoman Ayu Suryandari
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.233

Abstract

Earnings management is a manager's effort to influence financial report information to deceive stakeholders. This research aims to obtain empirical evidence of the influence of external factors (audit quality) and internal factors (audit committee, leverage, and company size) on earnings management. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was 54 companies based on the purposive sampling method. The analysis technique in this research is multiple linear regression. The research results show that audit quality has a positive effect on earnings management. Company size has a negative effect on earnings management. Meanwhile, the audit committee and leverage do not affect earnings management. Future research can develop this research by testing it at other research locations.
KUALITAS AUDIT DAN FAKTOR YANG MEMPENGARUHINYA: PERSPEKTIF AUDITOR DAN PERUSAHAAN Ni Nyoman Ayu Suryandari; Ni Putu Lisa Ernawati; Ni Putu Yesa Idayani
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit quality is defined as the characteristics or description of audit practices and results according to the auditor's professional quality standards, where the auditor finds reports of material errors, mistakes, or omissions n the client's financial statements. This study aims to test and obtain empirical evidence regarding the effect of the Audit Committee, Audit Fees, KAP Rotation, Client Company Size, and Auditor Specialization on audit quality. Audit quality is proxied using a public accounting firm, which is measured by a dummy variable using the Big Four KAP and Non-Big Four KAP auditor groups. The population in this study were banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample determination used the purposive sampling method and obtained 31 samples with three years of observation so that the number of observations was 93 companies. The data analysis technique used was logistic regression analysis. The results of the study showed that the Audit Committee, Audit Fees, KAP Rotation, and Auditor Specialization did not have a significant effect on audit quality. This shows that the existence of an audit committee and high audit fees do not always guarantee quality, which is more dependent on auditor performance. In addition, KAP rotation does not guarantee effectiveness, considering that the adaptation process of new auditors takes time. However, Client Company Size has a positive and significant effect on audit quality, because large companies tend to have complexities that require more in-depth and high-quality audits. These results provide insight for companies in understanding the factors that affect audit quality.
Co-Authors AA Putu Gede Bagus Arie Susandya Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Ratih Arimasita Anggi Widyasyah Putra Anggraini, Dea Pricilia Arie Susandya, Anak Agung Putu Gede Bagus Badeng, Alfianti Arung Beloan, Bertha Bima, Lukman Carolus Askikarno Carolus Askikarno Palalangan Cokorda Javandira Desi Ratnasari Dwi Tarisa Ernawatiningsih, Ni Putu Lisa Frischa Faradila Arwinda Mongan Frischa Faradilla Arwinda Mongan Gayatri Gayatri Gde Bagus Brahma Putra Gede Bagus Brahma Putra Husein, Husnah I Dewa Ayu Dian Pratiwi I Dewa Ayu Made Dewi Lestari I Dewa Made Endiana I Gede Cahyadi Putra I Gede Wisnu Eka Wijaya I Gusti Agung Ayu Emas Tri Buana Wati I Kadek Bagiana I Kadek Sastrawan I Kadek Satria Nova I Komang Suryadnya Diputra I Made Agus Juliarta I Made Letra I Made Suparsa I Made Suryana I Made Suryawan I Nyoman Kusuma Adnyana Mahaputra I Putu Wahyu Dwinata JS I Wayan Eka Artajaya I Wayan Sucipta Wibawa I Wayan Wahyu Kharisma I.A. Budhananda Munidewi Ida Ayu Nyoman Yuliastuti Ida Bagus Ngurah Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Komang Ayu Sintha Trisnayuni Komang Devi Novita Sari Komang Tri Eka Satya Lestari, Nurasisa Mangngalla, Muliani Maria Yessica Halik Mattalitti, St. Fadhillah Oemar Megayani, Ni Kadek Munidewi, I.A. Budhananda Munidewi, Ida Ayu Budhananda Ni Kadek Desi Lestari Ni Kadek Sri Ratihningsih Ni Luh Ade Mutiara Purnamiasih Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Made Desi Dwiyantini Ni Made Sintya Surya Dewi Ni Nyoman Intan Sawitri Saraswati Ni Nyoman Mita Aryani Ni Nyoman Novia Pratiwi Ni Nyoman Putri Puspita Sari Ni Putu Arsita Utami Ni Putu Enny Widhi Padmayanti Ni Putu Ika Candra Kirani Ni Putu Lisa Ernawati Ni Putu Lisa Ernawatiningsih Ni Putu Tiara Maharani Krisna Putri Ni Putu Yesa Idayani Ni Wayan Eka Purnami Asih Ni Wayan Meilanny Ni Wayan Rustiarini Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Padmayanti, Ni Putu Enny Widhi Pertiwisari, Amanah Putra, Gede Bagus Brahma Putri, Ni Putu Tiara Maharani Krisna Putu Kepramareni Putu Wenny Saitri Sari, Desak Made Mya Yudia Si Sayu Adinda Novitasari Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sri Rahayauni Damayanti Susandya, AA. Putu Gede Bagus Arie Trisnayuni, Komang Ayu Sintha Veronica Me'e Wangi, Ni Luh Ayu Sekar Wati, I Gusti Agung Ayu Emas Tri Buana