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All Journal Populis : Jurnal Sosial dan Humaniora EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science
Nungki Yartono
Universitas Nasional Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Kualitas Audit pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Nungki Yartono; Adilah Putri Utami
Populis : Jurnal Sosial dan Humaniora Vol 7, No 1 (2022)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/pjsh.v7i1.1654

Abstract

This study aims to empirically test whether audit fees, company size, audit committee and auditor reputation can affect audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2016- 2020. This study uses 26 samples. company. The sampling method used in this research is purposive sampling. The hypothesis in this study was tested using logistic regression analysis processed using SPSS version 23 with the results showing that audit fees have a negative effect on audit quality, firm size has a positive effect on audit quality, audit committees have no effect on audit quality, auditor reputation has no effect on audit quality Penelitian ini bertujuan untuk melakukan pengujian secara empiris apakah audit fee, ukuran perusahaan, komite audit dan reputasi auditor dapat mempengaruhi kualitas audit pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2020. Penelitian ini menggunakan 26 sampel perusahaan. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Hipotesis dalam penelitian ini diuji dengan menggunakan analisis regresi logistik yang diproses menggunakan SPSS versi 23 dengan hasil menunjukkan bahwa audit fee berpengaruh negatif terhadap kualitas audit, ukuran perusahaan berpengaruh positif terhadap kualitas audit, komite audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh terhadap kualitas audit. 
Critical Evaluation of Audit Delay Survey in Various Manufacturing Industry 2016 - 2020 Nungki Yartono; Asyari; Padri Achyarsyah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

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Abstract

Delays in the presentation of audited financial reports will impact market reactions, especially among investors in the capital market. The effect that late reporting has on the collapse of shareholder confidence in large corporations also has profound financial implications for investors. Several factors are assumed to affect audit delay. Firm size, audit firm size, profitability, solvency, and public ownership. This study examines the effect of audit committees, liquidity, and profitability on audit delay. This research was conducted at Multi-Industry Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period. A sampling of this study using the purposive sampling method. This research was conducted on 23 companies. The data analysis technique used is multiple linear regression analysis. Hypothesis test and coefficient test.  The results of hypothesis testing found that the Audit Committee does not affect audit delay, Liquidity has a positive effect on audit delay, and profitability has a negative effect on audit delay.
Designing Quality Accounting Information Towards Global Business Development Nungki Yartono; Asyari; Olivia Yolanda; Hery Krisnandi
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 4 (2023): Agustus 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v3i4.248

Abstract

The role of Management in making Strategic Information System designs according to the company's vision is an advantage that must always be improved by providing totality awareness of all stakeholders of the importance of sustainable Information Planning to respond to global challenges. Accounting Information is an output for companies in the financial sector that is influenced by business strategy and internal control. This study provides a critical analysis of how business strategy, internal control, and human resource professionalism affect accounting information. The linear regression analysis test is a measuring tool for whether the dependent variable is influenced by the three independent variables. The research uses quantitative statistical methods with SPSS version 21. The results of the hypothesis test explain that business strategy has a significant positive effect on the quality of accounting information. Internal control has a significant positive effect on the quality of accounting information and HR professionalism has a significant positive effect on the quality of accounting information.
Co-Authors Adilah Putri Utami Asyari Hery Krisnandi Olivia Yolanda Padri Achyarsyah