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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Kuantitatif Terapan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ilmu Sosial dan Humaniora The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
David Adechandra Ashedica Pesudo
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Perspektif Akuntansi

 1 
Mengapa Perusahaan Terlambat Menerbitkan Laporan Keuangan? Winda Felicia; David Adechandra Ashedica Pesudo
Perspektif Akuntansi Vol 2 No 1 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.899 KB) | DOI: 10.24246/persi.v2i1.p71-88

Abstract

Purpose of this research is to assess whether there is a difference between financial statements audit with on time and late publication date. it can be seen through the size pf the company, profit/loss operation, KAP reputation, solvability and profitability of mining public company which are recorded from 2014 until 2016 in Indonesia Stock Exchange. Total sample of this study is 102 using purposive sampling.The data is analyzed by non-parametic test. Results showed that there is a difference on the company’s size, profit/loss operation and KAP reputation, but there is no difference on the solvability and profitability between company that published their financial statements on time and late.
Factors Affecting Audit Quality of BPKP – Central Java Chapter David Adechandra Ashedica Pesudo; Camelia Idriana Kurniadi; Samuel Martono; Gracella Theotama; Jean Stevany Matitaputty
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p56-73

Abstract

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.
Co-Authors Abraham Kurniawan Adechandra, David Ai Andi Tabita Tandiseru Aldian Prestya Alfi Syahr, Oryza Daffa Alya Sabilita Asahra Ardhita Pramesti Audina Ria Mawardani Ayu Kristiani Panggabean Bill Enus Mauboy Budirahayu, Paramita Camelia Idriana Kurniadi Christa Alethea Christine Lie Wijaya Cynthia Anakonda David Adechandra Dewa Elfrieza Yedikade Ester Candra Riyandini Fransiscus X N Susanto Gracella Theotama Gustin Tanggulungan Hormati, Gerry Antonio Indah Puspawardani Intiyas Utami Jean Stevany Matitaputty joshua mitchel soenanto Kavita Devira Nugroho Kurniawan, Abraham Limpat Akbar Yudanto Maria Lintang Dwilitani Istiadi MARWATA, MARWATA Mauliana Tiani Marsaid Maylinda Adriani Putri Michael Victor Warouw Naomi Rambu Madik Anakonda, Cherryl Nita Benita Rerung, Faneshia Tangke Rosalyn Lakaba Samuel Martono Setiawan, Jonathan Wiyarta Sulistyo Wahyudin Hidayat Supatmi Supatmi Tabita Tandiseru, Ai Andi Trifani Diviyana Putri Vincentius Tegar Dewanto Virta Rizky Aninda Putri Vrilita Vanesa Parengkuan Winda Felicia Yayi Suryo Prabandari Yudanto, Limpat Akbar