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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi
Putu Eka Dianita Marvilianti
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengalaman Auditor, Audit Tenure, Time Budget Pressure, dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Ida Ayu Putu Puspita Candra Dewi; Putu Eka Dianita Marvilianti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26743

Abstract

This study aims to determine the effect of auditor experience, audit tenure, time budget pressure, and audit fees on audit quality.This study uses a quantitative approach with instruments in it measurement and statistical processing. This research was conducted at the Public Accounting Office in Bali. The population in this study were all auditors who worked at the Public Accounting Office in Bali astmany as 95 people. The sampling method used in this study was purposive sampling method, so that a sample of 63 respondents was obtained. The data of this study were collected using a questionnaire which was then processed by the multiple linear regression analysis test with the help of SPSS version 22. The results of the study stated that (1) the auditor's experience hadea positive and significant effect on audit quality, (2) audit tenure had a positive and significant effect on audit quality, (3) time budget pressure had a negative and significant effect on audit quality, (4) audit fees had an effect positif and significant impact on audit quality, and (5) auditor experience, audit tenure, time budget pressure and audit fees simultaneously have a significant effect on audit quality.
Determinan Penerimaaan Opini Audit Going Concern (Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020) I Dewa Komang Mas Oka Purnama Hadi; Putu Eka Dianita Marvilianti
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51739

Abstract

Penelitian ini dilakukan oleh peneliti untuk mengetahui pengaruh rasio solvabilitas, rasio profitabilitas,rasio likuiditas, dan pertumbuhan perusahaan terhadap penerimaan opini audit going concern. Jenis penelittian ini merupakan penelitian kuantitatif yang sumber datanya berasal dari data sekunder berupa laporan keuangan perusahaan yang bersumber dari bursa efek Indonesia maupun websiter resmi perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan tahun 2017-2020. Sampel yang dipilih dalam penelitian ini yaitu menggunakan purposive sampling sehingga mendapatkan jumlah sebanyak 8 sampel. Teknik analisis data terdiri dari: analisis deskriptif, analisis regresi logistik, uji wald dan uji koefisien determinasi r square dengan bantuan SPSS versi 25.0 for windows. Hasil penelitian ini menunjukan bahwa rasio solvabilitas berpengaruh signifikan terhadap penerimaan opini audit going concern, rasio, profitabilitas berpengaruh signifikan terhadap penerimaan opini audit going concern, rasio likuiditas berpengaruh signifikan terhadap penerimaan opini audit going concern, dan pertumbuhan perusahaan berpengaruh signifikan terhadap penerimaan opini audit going concern.
Co-Authors I Dewa Komang Mas Oka Purnama Hadi Ida Ayu Putu Puspita Candra Dewi