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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat International Journal of Economics and Management Research
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN Indonesia Mandiri, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : IIJSE

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The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable Salwa Putri Zaqiani; Dani Sopian
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5967

Abstract

This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit quality can strengthen accountability, and transparency, and foster continuous improvement within organizations. The objective of this study is to analyze the influence of auditor competence and independence on the quality of internal audits, with auditor ethics as a mediating variable. The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. The analysis of the data was conducted utilizing Smart PLS techniques to establish the relationships between the variables and to evaluate the proposed hypotheses. The results of this research demonstrate that both the competence and independence of auditors have a substantial and direct effect on the quality of internal audits. Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. Despite this, the direct impact of auditor ethics on the quality of internal audits is negligible, indicating that auditor ethics does not function as a mediating factor in this context. These findings underscore the essential importance of auditor competence and independence in improving the overall quality of internal audits.
The Effect of Working Capital and Company Size on Profitability in Industrial Sector Companies on the IDX (2020–2024) Herdi Herdian Apriansyah; Dani Sopian
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9399

Abstract

This study aims to analyze the influence of working capital and company size on profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Profitability is an important indicator in assessing a company's financial performance because it reflects the company's ability to generate profits from the resources it has. This study uses descriptive and verifiable methods with a quantitative approach. The research population includes all industrial sector companies listed on the IDX, with purposive sampling techniques, so that 39 companies were obtained as samples. With an observation period of five years, the number of data analyzed was 195 observations. The research data is obtained from the company's officially published annual financial statements. Data analysis was carried out using statistical methods to test the influence of independent variables on dependent variables. The results show that working capital does not always have a positive effect on the company's profitability, which indicates that high working capital is not necessarily followed by efficient asset management. Meanwhile, the size of the company has a role in reflecting the stability and operational capacity of the company, although its effect on profitability depends on the effectiveness of management. This research is expected to contribute to the management of companies and investors in financial decision-making.
Co-Authors Aisyah Aisyah Anggini, Tiara Arief Yanto Rukmana Ariyanti, Valentina Dian Sadewa Dina Amellia Rohiati Duriyati Ermi Solihatunnisa Handayani, Ai HENDRA GUNAWAN B11211055 Herdi Herdian Apriansyah Hidayat, Dede Egi Iis Nurlela Intan Pramesti Dewi Mochamad Rizki Triansyah Bukhori Muangsal Muhammad Salman Al Faridzi Nur Hayati Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Rina Mulyani, Rina Salwa Putri Zaqiani Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Valentina Ariyanti Vina Lestari Wawat Suwartika Wiwin Putri Rahayu Wulan laelasari Yudhi Widya Arthana Rustam