Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal EnviScience (Environment Science) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Perencanaan, Sains dan Teknologi (Jupersatek) Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Ria Ria
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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Trends of Agency Theory in Accounting, Financial and Management Research: Systematic Literature Review Bambang Susilo; Ria Ria
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5310

Abstract

The purpose of this research is to present publications trends of Agency theory in accounting, financial and management research from the Scopus database using bibliometric analysis. This research used Publish or Perish by Harzing for citations in the form of metrics, Microsoft Excel for frequency analysis and VOS viewer for visualization of data. Based on the results of research, the publications trends of Agency theory in accounting, financial and management research have been consistently increasing since 2021 with 21 articles. The most popular keywords identified in the document set are: case study, corporate performance, influence, research, theory, effect, financial performance, relationship, study, earning management, earning quality, firm, quality, audit committee, evidence, Indonesia and management, case, company, investigation and Malaysia. This research is one of the researches that examine the publication of Signaling Theory in Accounting based on the Scopus science database using Harzing’s Publish or Perish.
Factors that Influence the Quality of Audit with Professional Ethics as a Moderating Variable (Study at Public Accounting Firms in Bekasi) Ria Ria; Bambang Subiyanto; Arni Karina; Nabila Prillia Tasya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4934

Abstract

This study aims to analyze and obtain empirical evidence regarding the factors influencing audit quality with professional ethics as a moderating variable. The variables used are auditor experience, independence, and objectivity as independent variables, while the dependent variable is audit quality and professional ethics as moderating variables—analyzed using WarpPLS 7.0 program. Sources of data in this study used primary data in the form of a questionnaire in data collection of as many as 12 Public Accounting Firms in Bekasi Regency and City. Then, this research data was given to 100 respondents. In taking the sample of this study using purposive sampling. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the results of this study, it can be shown that the auditor's experience, independence, and objectivity have a positive effect. Then auditor ethics can strengthen the effect of auditor experience on audit quality. Meanwhile, professional ethics can weaken the influence of independence and objectivity on audit quality.
Co-Authors Arni Karina Bambang Subiyanto BAMBANG SUSILO Fajar Fajar Nabila Prillia Tasya Novela Sari R.M Mahrus Ali