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All Journal Jurnal Akuntansi Indonesia Journal of Economic, Management, Accounting and Technology (JEMATech) EconBank : Journal Economics and Banking JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) (JUMPER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ira Septriana
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Independence, Competence, and Time Pressure on Audit Quality with Professional Skepticism as a Moderating Variable in Semarang City Public Accounting Firms : Case Study of the Implementation of SIKADEKA in the 2024 Election Vioneta Cattravelly Pandji; Ngurah Pandji Mertha Agung Durya; Ira Septriana; Dwiarso Utomo; Retno Indah Hernawati; Enny Susilowati Mardjono
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.1260

Abstract

This study aims to determine the influence of independence, competence, and time pressure on audit quality, with professional skepticism as a moderating variable, in a case study of the implementation of SIKADEKA for campaign fund audits at a public accounting firm in Semarang. The study involved 50 auditors in the campaign fund audit process using a saturated sampling technique, in which all available members of the population were used as respondents. The study employed classical assumption tests and multiple linear regression analysis. The results presented in the original study indicate that independence and competence do not have a significant effect on audit quality, whereas time pressure has an effect on audit quality. The moderation analysis indicates that professional skepticism does not moderate the effects of independence and competence on audit quality, while professional skepticism moderates the effect of time pressure on audit quality.
Pengaruh Kebijakan Deviden, Keputusan Investasi, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI Tahun 2022-2025 Finadia Alfioneta Dewi Pramesti; Ira Septriana; Ratna Herawati; Lilis Setyowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i9.13257

Abstract

This study aims to analyze the effect of dividend policy, investment decisions, capital structure, and profitability on firm value in conventional banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employs a quantitative approach with an associative method, with samples selected through purposive sampling using secondary data from annual financial reports, analyzed using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that dividend policy and capital structure have no significant effect on firm value, while investment decisions and profitability are proven to have a positive and significant effect on firm value. This indicates that the proportion of dividends distributed and the composition of debt and equity are not yet the main considerations for investors in assessing banking companies, given that such policies are largely shaped by capital-related regulatory requirements. Conversely, investors place greater attention on expected earnings growth reflected in investment decisions and the company's ability to generate profit as key indicators of its prospects. Simultaneously, all four variables continue to play a role in shaping investors' assessment of the value of conventional banking companies. In conclusion, investment decisions and profitability are more relevant fundamental factors than dividend policy and capital structure in determining firm value in the banking sector.
Co-Authors Aisyah Amalia Al-Aziz Alya Cantika Habsari Anna Sumaryati Arditya Dian Andika Bambang Minarso, Bambang Chela Diva Aurellia Dwiarso Utomo Enny Susilowati Mardjono Enny Susilowati Mardjono Entot Suhartono Finadia Alfioneta Dewi Pramesti Haniif Fitri Mahaeswari Ilma Sabili Imang Dapit Pamungkas Isna Inayah Lilis Setyowati Melati Oktafiyani Ngurah Pandji Mertha Agung Durya Purwantoro purwantoro purwantoro Ratna Herawati Ratna Herawati Retno Indah Hernawati Septian Faiz Witana Shinfi Nabila Putri Ulfah Unnuriyah Vioneta Cattravelly Pandji Zahiro Safinah