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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Wahana Pendidikan ProBisnis : Jurnal Manajemen
Made Yenni Latrini
Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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The Relationship Between Company Size, KAP Reputation, and Auditor Opinion on Audit Delay Moderated by Legal Compliance Purwanti, Ni Kade Dian; Latrini, Made Yenni
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the relationship between company size, KAP reputation, auditor opinion, and legal compliance on audit delay. The research population of food and beverage companies listed on the IDX for the period 2018-2023 used a nonprobability sampling method with purposive sampling technique, which resulted in 114 observations. Using the Moderated Regressions Analysis (MRA) technique using SPSS 25 software. The results showed that company size has a positive relationship to audit delay, KAP reputation has no relationship to audit delay, and auditor opinion has a negative relationship to audit delay. In addition, legal compliance is unable to moderate the relationship between company size and audit delay, legal compliance is unable to moderate the relationship between KAP reputation and audit delay, and legal compliance is able to moderate the relationship between auditor opinion and audit delay.
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan dan Kepercayaan Terhadap Minat Penggunaan Dompet Elektronik (OVO) Sebagai Media Transaksi Keuangan Putri, Putu Desya Srinadi; Latrini, Made Yenni
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 20 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14454859

Abstract

OVO electronic wallet is an electronic wallet application that has service features to make it easier for users to make financial transactions anywhere and at any time. OVO is one of the leading electronic wallet applications and is very often used by students at the Faculty of Economics and Business, Udayana University because not only has service features as a financial transaction, but this application have insurance payment, loan and investment service features. This study aims to determine the influence of perceived usefulness, perceived ease of use and trust intention to use electronic wallets (OVO) as a media for financial transactions. This research data was obtained using a questionnaire distributed to 104 respondents who were active students at the Faculty of Economics and Business, Udayana University, Class 2020-2022. The sample used in this research was the purposive sampling method. The data analysis method used is multiple linear regression analysis. This research supports the TAM theory (Technology Acceptance Model) and Behavioral Intention. The research results show that perceived usefulness, perceived convenience and trust have a positive effect on interest in using electronic wallets (OVO) as a financial transaction.
Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit Primandini, Ni Made Candra; Latrini, Made Yenni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2438

Abstract

The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been officially registered with the Indonesia Institute of Public Accountants (IAPI) in 2023. The primary focus of this study was on auditors. A purposive sampling strategy was employed to identify a sample of 48 participants for the research. The employed analysis technique is multiple regression analysis. The investigation indicates that audit fees and the auditor's experience enhance the caliber of audit quality, whereas time budget pressure diminish the caliber of audit quality.
Co-Authors Ni Putu Okta Verdhyana, Ni Putu Okta Primandini, Ni Made Candra Purwanti, Ni Kade Dian Putri, Putu Desya Srinadi