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All Journal Jurnal Akuntansi Multiparadigma AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ipteks Terapan : research of applied science and education Eduvest - Journal of Universal Studies
Wilsa Road Betterment Sitepu
Universitas Prima Indonesia
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Effect of Work Experience, Independence, Objectivity and Integrity on the Quality of Auditor's Audit Results with Motivation as a Moderating Variable Arifin Ade Neser; July Kristiani Br Sitepu; Wilsa Road Betterment Sitepu
Eduvest - Journal of Universal Studies Vol. 2 No. 7 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1960.007 KB) | DOI: 10.59188/eduvest.v2i7.509

Abstract

The purpose of this study was to analyze the effect of work experience, independence, objectivity, integrity, on the quality of audit results with motivation as a moderating variable. This type of research is quantitative. The population in this study were auditors at the Financial and Development Supervisory Agency (BPKP) of North Sumatra, Medan with a sample of 70 auditors, which were taken using purposive sampling method. The research instrument used a questionnaire and the analytical technique used was multiple linear regression analysis. The results of the study indicate that integrity and objectivity have an effect on audit quality. Work Experience, Independence, motivation as moderating variables have no effect on Audit Quality.
EFFECT OF AQ, AO, CA, AND CS ON COMPANY VALUE WITH PROFIT MANAGEMENT AS INTERVENING VARIABLES Wilsa Road Betterment Sitepu; Dodi Hericho Sinaga; Maslida Bancin
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.601 KB) | DOI: 10.22216/jit.v%vi%i.1054

Abstract

This study intends to determine the relationship between audit quality, audit opinion, firm age, firm size on firm value with earnings management as an intervening variable in the Indonesian manufacturing industry. The research method used is associative research method with a quantitative approach. The research population is 112 companies. The sampling technique used is purposive sampling technique. Based on the results of the study, it was confirmed that partially audit quality and company age had a negative and significant effect while audit opinion, firm size had no and no significant effect on earnings management and earnings management had no and no significant effect on firm value for Indonesian manufacturing companies. However, simultaneously audit quality, audit opinion, firm age, firm size have a significant and significant effect on earnings management in Indonesian manufacturing companies.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, LEVERAGE AND MARKET VALUATION ON STOCK RETURNS IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS SECTOR Danielta Juliana Simanjuntak; Grace Evelyn Amanda Br Meliala; Heni Madana Murfita; Wilsa Road Betterment Sitepu; Novi Natalia Padang
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2385

Abstract

Analyzing and knowing how much influence business location, advertising and service quality have on purchasing decisions that occur at Maju Bersama Supermarkets is the goal of this study. Researchers used associative approach research methods and quantitative research types. Analyzing the data in this study with multiple regression analysis. Data collection techniques were applied with questionnaires, interviews and documentation studies. The research population is visitors who have shopped at the Maju Bersama Supermarket which is also used as a sample of 142 consumers. The slovin formula is used to determine the number of samples. The t(count) value of the Business Location variable is -2.516, Advertising is 1.028, and Service Quality is 4.399 and F(count) is 8.754. The research results show that the coefficient of determination is 16%. The conclusion in this study is that simultaneously and partially Business Location, Advertising and Service Quality have a significant and positive value effect on Purchasing Decisions at PT. Maju Bersama Supermarket
Peran Audit Internal Dalam Pencegahan Kecurangan (Studi Pada Kantor Inspektorat Provinsi Sumatera Utara) Renny Servina Sipayung; Mayang Sari; Wilsa Road Betterment Sitepu; Renika Hasibuan Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10545

Abstract

Tujuan dari penelitian ini adalah untuk memahami kompetensi audit internal, apakah berperan dalam menghindari kecurangan, dan apa fungsi audit internal dalam mencegah kecurangan di kantor Inspektorat Provinsi Sumatera Utara. Variabel yangi dipakai untuk penelitian ini antara lain independensi, kompetensi, pelaksanaan audit, komunikasi, tindak lanjut, dan pencegahan kecurangan sebagai variabel bebas, dengan pencegahan kecurangan sebagai variabel terikat. Partisipan dalam penelitian ini adalah auditor dari Kantor Inspektorat Provinsi Sumatera Utara. Penelitian ini menggunakan strategi purposive sampling. Data yang dipakai dalam penelitian ini adalah data primer. Data dikumpulkan dengan cara menyebarkan kuesioner secara fisik kepada 65 responden. Temuan penelitian ini mendukung hipotesis 2, 3, 4, dan 5 yang memperlihatkan bahwa kompetensi, pelaksanaan audit, komunikasi, dan tindak lanjut mempunyai pengaruh yang baik dan substansial terhadap pencegahan kecurangan pada auditor Inspektorat Provinsi Sumatera Utara. Sedangkan hipotesis 1 terbantahkan yang memperlihatkan bahwa independensi tidak mempunyai pengaruh terhadap pencegahan kecurangan.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2023 Miranda Putri Dove Br Sitepu; Kristina Sitanggang; Wilsa Road Betterment Sitepu; Roberto Roy Purba
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15775

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh audit tenure, ukuran perusahaan, ukuran KAP, opini audit dan audit delay terhadap auditor switching pada perusahaan manufaktur sub sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia tahun 2020-2023, Populasi yang diteliti mencakup seluruh perusahaan manufaktur sub sektor Food and Baverage yang terdaftar di BEI, dengan total 60 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 208 perusahaan sebagai sampel. Metode analisis data yang diterapkan adalah analisi regresi logistik. Hasil penelitian menunjukan bahwa secara parsial audit tenure berpengaruh terhadap auditor switching. Sedangkan ukuran perusahaan, ukuran KAP, opini audit dan audit delay tidak berpengaruh terhadap auditor switching. Hasil penelitian menunjukan bahwa secara simultan audit tenure, ukuran perusahaan, ukuran KAP, opini audit dan audit delay berpengaruh terhadap auditor switching. Hasil analisi koefisien determinasi menunjukan bahwa perpaduan dari audit tenure, ukuran perusahaan, ukuran KAP, opini audit dan audit delay dapat menjelaskan 76,4 % variasi auditor switching, sementara sisanya 23.6% dipengaruhi oleh variabel lain.
Co-Authors Alsemeta Natafati Zai Angelica Medistra Megaviesta Fau Arifin Ade Neser Bunga Angel Jelita Br Hutajulu Camelia Chandra Cheria Cheria Claresta Tendatio Cynthia Angsana Danielta Juliana Simanjuntak Devy Mestika Dodi Hericho Sinaga Elyda Crisna Tamba Enda Noviyanti Simorangkir Errika Errika Eunike Rosni Bohalima Grace Evelyn Amanda Br Meliala Heni Madana Murfita Jessy Juliana Juliana July Kristiani Br Sitepu Kristina Dewi Kristina Sitanggang Lasmian Pandiangan Maslida Bancin Mayang Sari Mega Irene Meilany Meilany Michael Michael Miranda Putri Dove Br Sitepu Monica Monica Padang, Novi Natalia Panondang Siagian Renika Hasibuan Hasibuan Renny Servina Sipayung Rika Dinarianti Riva Novia Ginting Roberto Roy Purba Selvia Selvia Sherine Sherine Silvia Wijaya Sylvia Wongso Tania Febiola Silalahi Verawati Verawati Yenny Yenny Yusuf Ronny Edward