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yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Dinda Fali Rifan; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports Luthfi Miftahul Putri; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.6924

Abstract

The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.