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Journal : Jurnal Mantik

The Effect of Number of Audit Committee Meetings, Company Size, Leverage and Managerial Ownership on Financial Reporting Fraud in Service Companies on the IDX Jessica Audrey Theofani Larune; Verawati Gita Sari Harahap; Ida Rohana Silaban; Arie Pratania Putri
Jurnal Mantik Vol. 5 No. 1 (2021): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1293.pp153-159

Abstract

The study was conducted to understand the effect of the variable number of audit committee meetings, company size, leverage, and managerial ownership on financial reporting fraud. Financial reporting fraud is obtained by using the Beneish M-score index. While the population is taken from service companies in the service, trade and investment sub-sector which are listed on the IDX in 2017-2019. The research was conducted using quantitative methods with purposive sampling technique with a total sample of 96 data and data analysis using logistic regression analysis. From the data processing, it was concluded that only one independent variable was managerial ownership which had an effect on the dependent variable while the other three independent variables (number of audit committee meetings), firm size, leverage) does not have a significant effect on the dependent variable.
The Effect of Auditor Independence, Competence, Moral Reasoning, and Professionalism on Audit Quality at a Public Accounting Firm (KAP) in Medan City Arie Pratania Putri; Juanda Chainur; Go Moi; Ester Ovelia Br Siahaan Ester Ovelia Br Siahaan
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1365.pp574-583

Abstract

This research aims to find out the impact of independence, competence, moral reasoning, and professionalism of auditors on audit excellence at the Public Accounting Firm (KAP) in the city of Medan. The questionnaire is a technique used in data collection in this study. The technique used was purposive sampling in sampling and the samples obtained were 76 respondents. The analysis tip is to use SPSS software to perform multiple linear analysis. Several tests show that the independence, competence, moral reasoning, and professionalism of auditors have a positive and significant impact on audit excellence. The simultaneous test results indicate that the independent variables of independence, competence, moral reasoning, and professionalism have an impact on the dependent variable on audit excellence.
Co-Authors , Rahima Br Purba A Halim Abda Abda adekmuhammad rahmad Afridesi Manalu Alexander Wongkar Alisastra Dason Silalahi Alistraja Dison Silalahi Alistraja Dison Silalahi Andresa, Gusvita Angel Angel Angel Marcella Leonardi Angel, Cornelia Grace Angela, Leoni Angelia Angelia Angelina Natalia Angeline Anastacia Tan Angellica Angellica Angellya Kumala Dewi Anugrah Gabe Simanjuntak Argo Putra Prima Ari Irawan Auryn, Felicia Ayu Cindi Novika Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Callista Cungka Calvina Calvina Carla Virginia Caroline Caroline Caroline Pangestu Catherina Catherina Celia, Celia Celine Celine celine kristanto Chandra, Angelin Charles Charles Chelli Resgi Arnanda Chriestien, Jenefer Christian Chandra Wijaya Christin Natalia Christina Christina Christina Wijaya Cindy Patricia Wijaya Clarita Angel Delilah Delilah Destiny Destiny Destiny, Destiny Dzu boyli Ellen Wintan Elly Romy Elmi Rovita Manalu Elvina Lase Enda Noviyanti Simorangkir Endrian Zalogo Enti Marni Sianipar Ervina Br Sitepu Ester Ovelia Br Siahaan Ester Ovelia Br Siahaan Evanta br. Tarigan, Aremi EVELYN EVELYN Evelyn Evelyn Evelyn Evelyn Evelyn Meigawati Fellia Fellia Fernanda Anggara Fithri, Fauza Gidion Alexsyan Sujoyo Sitompul Ginting, Rasinta Ria Go Moi Gusvita Andresa Halim, Norica Halim, Vivian Hansela, Yolanda Hendra Sumarlin Henny Juliem Hilda, Sella Huang, Meggi Hutagalung , Galumbang Ida Rohana Silaban Indah Lidang Pratiwi Siahaan Indah Permata Sari Br Sembiring Ira Andira Jansen Hutagalung Jenefer Chriestien Jenni Jenni Jenny Zain Jeprin Ujung Jeslin Jeslin Jessica Audrey Theofani Larune Jessica Jessica Jessin Spazzer Jingga, Faby Clariesta Josephine Josephine Jovian Cheserio Jovita Zefanya Stephanie Kawijaya Juanda Chainur Katherine Katherine Kelin Wijaya Kevin Kevin Kevin Tjanriadi Harun kristanto, celine Kristiani Novita Sari Munthe Linda Wati Mega Amelia Putri Melinda Siregar Melisa Melisa Melisa Melisa Melvin Wira Winata Melvina Melvina Mesrawati Mesrawati Mey Sari Simbolon Michael Michael Miko Yoshida Morina Lavega Meliala Muhammad Rizki Balliansa Nababan, Tiorika Nafa Dwi Ananda Natalia Natalia Natalia, Christin Nicholas Edric Wirawan Novennie Lusgiannivia Novita T, Siti Nur Nabila Ong, Valensia Ovam, Debbi Chyntia Ovami, Debbi Chyntia Patricia Utama Priadi, Dina Puspita Puspita, Henny Putri Cindi Claudia Rahmad Oloansyah Pakpahan Rekha Liza Simanjuntak Rhonetta Sandy Ricky Utomo Rohima Br Purba S, Merry Rusida Santi Laura Ursula Sinaga Santi Santi Saragi, Sandi Kamelia Seftiaghika Sri Winta Pandia Sella Hilda Sembiring, Novelina Shellin, Shellin Sheren Sheren Siahaan, Indah Lidang Pratiwi Sianipar, Enti Marni Siburian , Matondang Elsa Silalahi, Alistraja Dison Siregar, Melinda Sitepu, Ervina Br Siti Aisyah Nasution Slyvia Valencia Spazzer, Jessin Steward Christopher Sulastri Halim Sumarlin, Hendra Suriyani Suriyani Suriyani Suriyani, Suriyani Susiawati, Visadora Sylka Erlikasna Surbakti Tarigan, Aremi Evanta Tasya Tasya Teguh Palindungan Lubis Tetty Tiurma Uli Sipahutar Tetty Tiurma Uli Sipahutar Tiorika Nababan Valensia Ong Valentina Angrensia Valentini, Vivian Varon Diaz Purba Verawati Gita Sari Harahap Vincent Tiovandy Viony Augustin Visadora Susiawati Vivian Octavia Voltra, Jhon Wedilya William William Wirawan, Nicholas Edric Yosevin Yovenia Yoshida, Miko Yunus Putra Duho Zain , Jenny Zain, Jenny Zalukhu, Zulfinus Zulfinus Zalukhu