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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Erinos NR
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Reputasi Auditor, Investment Opportunities Set dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag Aisyah Sinta Balqis; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.688

Abstract

This research is a quantitative research that aims to find out empirically the effect of auditor reputation, investment opportunity set and the complexity of company operations on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The samples collected were 261 data based on purposive sampling technique. The type of data used is secondary data obtained from www.idx.co.id or company website and other sites related to this research. The research data were analyzed using multiple linear regression analysis. Based on statistical analysis, it can be concluded that the auditor's reputation and investment opportunity set have a negative and significant effect on audit report lag. The complexity of the company's operations has no significant effect on audit report lag.
Pengaruh Reputasi Auditor, Audit Client Tenure dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern Al Khodiman; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.691

Abstract

The study was conducted to examine the effect of auditor reputation, audit client tenure and opinion shopping on going concern audit opinion acceptance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 observation year. The sample used is 690 companies that use purposive sampling technique in selecting the use of the sample. The statistical method used is logistic regression analysis with the results obtained that the auditor's reputation has a significant negative effect on the acceptance of going concern audit opinions while audit client tenure and opinion shopping have no significant positive effect on the acceptance of going concern audit opinions in manufacturing companies in 2017-2021 observations.
Agresivitas Pajak, Audit Delay dan Pergantian Auditor Sasa Sabilla; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.695

Abstract

The purpose of this study was to analyze the effect of tax aggressiveness and audit delay on auditor switching. The data used in this study are financial reports consumer goods listed on the Indonesia Stock Exchange for the 2016-2019 period. The data sampling method used purposive sampling method, based on certain criteria obtained a sample of 108 company data. Auditor switching is measured by a dummy variable. The type of data used in this study is secondary data obtained from the IDX website and the website of the company concerned. Testing the hypothesis of this study using logistic regression analysis. The results show that tax aggressiveness has a positive effect on auditor switching, while audit delays have no effect on auditor switching.
Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Financial Distress: Studi Empiris pada Perusahaan Subsektor Jasa Konsumen yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Elsa Fania; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.732

Abstract

This study aims to examine the effect of good corporate governance and financial performance on financial distress. This type of research is causal research with a quantitative approach. The data source used is secondary data from the annual reports of consumer services sub-sector companies listed on the Indonesian stock exchange in 2017-2021. The population in this study is the consumer service sub-sector companies listed on the Indonesian stock exchange in 2017-2021. Purposive sampling technique was used for sampling in order to obtain 105 samples. This study uses logistic regression analysis and paired sample t-test using SPSS 25. The results of logistic regression analysis show that the size of the audit committee and the proportion of independent commissioners have no effect on financial distress, while profitability and liquidity have a negative effect on financial distress. The results of the paired sample t-test show that there are differences financial distress in consumer services sub-sector companies before and after Covid-19.
Pengaruh Tekanan Karyawan, Tekanan Pemegang Saham dan Gender Diversity terhadap Kualitas Sustainability Report Nabilah Aisha Putri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1019

Abstract

The purpose of this research is to examine the impact of employee pressure, shareholder pressure and gender diversity on the quality of sustainability report. To assess the quality of sustainability reports, this study employs the SRQ value, which is a disclosure index based on the GRI-Standard. The population of this research are companies listed on the Indonesia Stock Exchange (IDX) over a five-year period from 2017 – 2021. By using the purposive sampling method, this research obtained 48 samples that met the criteria. This research uses multiple linear regression analysis in hypotheses testing. The findings indicate that employee pressure and shareholder pressure has a negative and significant effect on the quality of sustainability reports. On the other hand, gender diversity do not have any effect on the quality of sustainability reports.Thus, all the hypotheses proposed in this study were rejected.
Pengaruh Independensi, Keahlian Auditor, dan Pengalaman Auditor terhadap Audit Judgment: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat Annisa Tiara Rahim; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1183

Abstract

The aim of this research is to evaluate how the independence, expertise, and experience of auditors influence the audit evaluation process. The main focus of this study is the entire group of auditors working at the Representative Office of the Republic of Indonesia for the West Sumatra Province. As the total population is less than 100 individuals, the method of total sampling is employed, involving all members of the population as participants in the study. Consequently, the sample for this research consists of around 60 auditors from the Republic of Indonesia's BPK Representative Office for West Sumatra Province. The data for this research are collected through the distribution of a questionnaire.
Pengaruh Locus of Control, Kinerja Auditor dan Etika Profesi terhadap Perilaku Disfungsional Auditor: Studi Empiris pada KAP di Kota Padang Dwika Fitria Wulandari; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1184

Abstract

This study aims to examine the influence of external locus of control, internal locus of control, auditor performance and professional ethics on auditor dysfunctional behavior. The population in this study were all public accounting firms in the city of Padang, using the total sampling method. There were 7 public accounting firms that could be used us research samples and 44 questionnaires were collected. The data analysis method used in this research is multiple linear regression. The result of this study show that external locus of control has a positive effect on auditor dysfunctional behavior, while internal locus of control, auditor performance and professional ethics have a negative effect on auditor dysfunctional behavior.
Co-Authors Aisyah Sinta Balqis Al Khodiman Amara Meidiana Annisa Tiara Rahim Chintya Zara Ananda Cindy Rayhan Salsabilla Deanisyah Suryani Putri Dwika Fitria Wulandari Ellis Al Shadeni Elsa Fania Fitri Herdi Hikmah Fuji Astuti Husnaini Dwi Wanri Ilham Aulia Hendra Jumainii Azizah Karina Saraswati Mayar Afriyenti Meisy Hendri Nabilah Aisha Putri Okmi Elfia Oktavila Oktavila Sasa Sabilla Shabran Jamil Tasya Hervia Dewita Thesa Aulia Tiara Tri Amanda Tri Utari Handayani Vira Mustika Indreswari