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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) BALANCE: Economic, Business, Management and Accounting Journal JER Atestasi : Jurnal Ilmiah Akuntansi
Andi Arman
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Time Budget Pressure, Kompleksitas Audit Dan Kualitas Audit Ismail Badollahi; Andi Arman; Abd Salam; Linda Arisanti Razak
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i2.5269

Abstract

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit
How to audit Fee and tenure Audit effect to quality audit? Salam Salam; Andi Arman
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 2 (2021): Article Research Juni 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i2.536

Abstract

Tujuan dari penelitian ini adalah untuk analisis bagaimana Fee audit dan Audit tenure berpangaruh terhadap Kualitas Audit pada Perusahaan Perbankan yang terdaftar di BEI Selama tahun 2017-2018. Penelitian ini merupakan penelitian kausalitas yang akan melihat dan mengidentifikasi sebab-akibat dari variabel Fee audit dan Audit tenure terhadap Kualitas Audit. Adapun populasi dalam penelitian ini yaitu seluruh perusahaan Perbankan yang terdaftar di BEI tahun 2017-2018 yaitu 44 bank, dan sebanyak 25 yang kemudian yang memenuhi kriteria sampel dan diambil berdasarkan kriteria purposive sampling, sehingga total sampel adalah 50 Perusaan( kurun waktu 2 tahun). Pengujian Hipotesis dilakukan dengan menggunakan alat uji SPSS for windows 24.0. Adapun hasil penelitian menunjukan bahwa variabel Fee audit (X1) berpengaruh Positif dan Signifikan terhadap Kualitas Audit (Y) Perusahaan Perbankan hal ini berarti ketika Fee audit yang diberikan besar maka akan meningkatkan peluang kualitas audit yang diberikan. Sedangkan untuk variabel Audit tenure (X2) berpengaruh Negatif dan Signifikan terhadap Kualitas Audit(Y) Perusahaan Perbankan yang berarti lamanya masa perikatan berakabit pada tidak ada variasi yang timbul dari jasa audit yang dilakukan, sehingga opini yang dihasilkan samatiap tahunnya.
How to capital struktur effect to profitability : Evidence Real estate Firm For years 2017-2018 Andi Arman
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test and analyze how the capital structure measured by using DER affects the profitability of companies engaged in real estate listed on the IDX during 2017-2018. This research is a causality study that will identify the causeand effect of the capital structure variable on company profitability. The population in this study, namely all real estate companies listed on the IDX, as many as 65, then those that meet the sample criteria are 42 companies taken based on purposivesampling criteria. Hypothesis testing is done using the SPSS for the windows 24.0 test tool. The results of the study indicate that the capital structure has a significant positive effect on company profitability. These results indicate that when there is an increase in debt use, there is an increase in the company's profitability. Companies with ownership conditions. Long-term debt is used for long-term funding to buy fixed assets of the company to increase its production and sales in the hope that the company can get more significant profits. Although there is interest that must be paid if the company chooses to finance with debt, the trade-off theory states that companies with high profitability will maximize their long-term debt because the interest expensearising from these debts can reduce taxes that the company's profitability will increase. In line with the data tested in this study, 9 of the companies optimize debt to increase the company's profitability.
Does Tax Avoidance Make Do Earning Opacity? Andi Arman; Mira Mira
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.168

Abstract

This study examines and analyzes the effect of earning opacity on tax avoidance with leverage and company size as control variables in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research with an approach explanatory research involving 42 companies from 187 companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in 2017-2019. Determination of the sample using a purposive sampling technique. The data in this study were collected using literature study and documentation study methods. Furthermore, the data were analyzed using descriptive statistical methods, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression, determination test, and hypothesis test (t-test). The results showed that earning opacity hurts tax avoidance and is proven to be significant. This is because the company is less likely to minimize the tax burden. After all, the company no longer needs to carry out or take advantage of existing tax regulatory loopholes to minimize tax burden because its profit information has been obscured by management. Furthermore, the earning opacity carried out by company management is behavior opportunistic to maximize individual profits so that it is believed that there is less tax avoidance. This is because tax avoidance is done for the benefit of the company.
Co-Authors Abd Salam Ismail Badollahi Linda Arisanti Razak Mira Mira Salam Salam