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All Journal International Journal of Religious and Cultural Studies Atestasi : Jurnal Ilmiah Akuntansi
Novrida Qudsi Lutfillah
Universitas Wijaya Putra, Surabaya
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Auditor Independence Meaningful Abstract Novrida Qudsi Lutfillah; Yenni Mangoting; Darti Djuharni
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.03

Abstract

This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.
Profitability, Company Size, Financial Leverage, and Dividend Payout Ratio Influencing Income Smoothing Practices Anita Wulan Natasari Sukarno Putri; Novrida Qudsi Lutfillah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.250

Abstract

This study examines and analyzes the effect of profitability, company size, financial leverage, and dividend payout ratio on income smoothing practices. The population used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. This study uses secondary data with a sample of 10 companies selected by purposive sampling method. Data analysis was performed using statistics with SPSS 21 tools. Based on the data analysis results using the t-test, it was known that partially profitability, company size, financial leverage, and dividend payout ratio did not significantly affect income smoothing practices. Based on the results of data analysis using the F test, it is known that simultaneously profitability, company size, financial leverage, and dividend payout ratio do not have a significant effect on income smoothing practices.
Co-Authors Anita Wulan Natasari Sukarno Putri Darti Djuharni Yenni Mangoting