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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) International Multidiciplinary Conference on Social Sciences (IMCoSS) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal Widya Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan eCo-Fin Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Visi Manajemen (JVM) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Manajemen dan Bisnis (JMB) International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research
Herry Goenawan Soedarsa
Universitas Bandar Lampung
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Agustin, Angelia; Soedarsa, Herry Goenawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1527

Abstract

This study aims to analyze the effect of profitability and company size on audit delay in property and real estate sector companies during the 2019-2021 period. Property and real estate companies listed on the IDX for the 2019-2021 period are the samples in this study. The method used in sampling using purposive sampling for samples that have been determined according to certain qualifications. Data for valuation and measurement variables are obtained from annual reports, such as published independent auditor reports, total assets, and net income which are included in the IDX data base. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability and company size have a positive and significant influence on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN : (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Lampung) Petricia, Vina; Soedarsa, Herry Goenawan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1602

Abstract

The ability of an auditor to detect fraud is no longer a kept secret. One of the auditor's abilities, and hence one auditor's qualities, is to detect fraud and explain abnormalities throughout the audit. This ability is supported by the auditor's understanding of the different types of fraud, their characteristics, and how to detect them. However, due to a variety of factors, many auditors fail to detect fraud. As a result, this study was conducted to empirically prove the influence of Red Flags, Time Pressure, Professional Skepticism, Competence, Independence, and Professionalism. The population in this study is the entire target population of BPK Representatives of Lampung Province auditors. Saturation sampling to obtain a sample of 48 questionnaires from all those distributed, with 35 respondents responding. The analytical method used was descriptive analysis using the IBM SPSS Statistics 26 application. The findings of this study show that Red Flags, Professional Skepticism, Competence, Independence, and Professionalism all have a positive and sig influence. On the other hand, the results of the Time Pressure variable have no positive and insignificant effect on the auditor's ability to detect fraud.
Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Indomie Mahasiswa Universitas Bandar Lampung Arya Auralio Joyo; Herry Goenawan Soedarsa
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2082

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Kualitas Produk dan Harga Terhadap Keputusan Pembelian Indomie Mahasiswa Universitas Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan alat analisis SPSS. Uji kualitas data yang digunakan yaitu uji validitas dan uji reliabilitas, selanjutnya dilakukan uji asumsi klasik yaitu uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Kemudian, pengujian hipotesis yang dilakukan yaitu uji t, selanjutnya dilakukan uji koefisien determinasi. Sampel dalam penelitian ini yaitu 97 responden. Teknik sampel yang digunakan menggunakan rumus slovin. Berdasarkan hasil penelitian dapat diketahui bahwa variabel Kualitas Produk dan Harga positif dan signifikan terhadap Keputusan Pembelian Indomie Mahasiswa Universitas Bandar Lampung. Berdasarkan hasil penelitian ini, perusahaan indomie disarankan untuk selalu meningkatkan inovasi untuk dapat menciptakan rasa baru dalam varian rasa indomie agar masyarakat memiliki banyak pilihan untuk dapat menikmati indomie, selalu dapat mempertimbangkan harga yang akan diberikan untuk penjualan namun tetap menjaga kualitas rasa maupun kemasan agar konsumen tidak memilih merk lain.
Co-Authors . Henny . Shanti Agustin, Angelia Aminah, Aminah Angelia Agustin Apri Irianti Raharjo Arya Auralio Joyo Avrina Tryasmarini Dwi Putri Bunga Ayu Purwasih Chairul Anwar Chandra Ariyanto, Denny Chelsea Natalia Pohan Clarissa Tiara Putri Claudio Christopher Valentino DEASY ANDRIANTO Desty Natalia Dinantia, Salsabila Farida Efriyanti Friskha Friscillya Habiburrahman Habiburrahman Haninun Hapis Kiki Pribadi Hepiana Patmarina Indah Septiana Indrayenti Indrayenti Indrayenti Indrayenti Khairudin Khairudin Khairudin Khairudin Made Diah Ratna Marcelina Shinta Wining Putri Mareta, Dinda Mutia Salsa Billa NM Oldy Apriyanto Nurdiawansyah Nurdiawansyah Petricia, Vina Prita Rizky Arika Refael Gustiawan Rina Erlanda Riswan RISWAN Rosmiati Rosmiati Rosmiati ROSMIATI Rosmiati Tarmizi Rudi Rahmat Wijaya Safitri, Nazella Silvia Marliani Sufyan Edi Hartanto Surya Pandelima Syamsu Rizal Teguh Santoso Teja, Marchell Tia Rizna Pratiwi Tina Miniawati Barusman Tri Lestira Putri Warganegara Vian Deka Ratama Vina Petricia Winarni Winarni Yolanda, Dea Yosi Kurnia Putri Zenia Dinka Irawan