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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesia Accounting Journal Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
G. Anggana Lisiantara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Students

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FAKTOR-FAKTOR YANG MEMPENGARUHIKUALITAS LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSAEFEKINDONESIA PADA PERIODE 2014-2016) Susanti Purboningsih, 14.05.52.0106; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examines and analyzes the effect of capital structure, company size, profit growth, liquidity, profitability and liquidity to the quality of earnings at manufacturing companies listed on the Stock Exchange 2014-2016. In this study the researchers used the financial population data of manufacturing companies listed on the Stock Exchange during the years 2014-2016. The relationship between variables and or described by using multiple regression analysis. The result showed that the variables of capital structure, earnings growth, and liquidity is not significant positive effect on the quality of eranings. In the variable size of the company and significant positive effect on the quality of earnings. While the profitability variable and no significant negative effect on the quality of earnings. Keywords : Capital Structure, Company Size, Income Gwowth, Liquidity, Profitability, and Quality of Earnings.
PENGARUH INDEPENDENSI, KOMPETENSI, AKUNTABILITAS, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Kota Semarang) Yuni Listiani, 14.05.52.0153; Lisiantara, G. Anggana
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study is intended to identify the impact of independence, competence, accountability, and time budget pressure on audit quality. This study was conducted at Public Accounting Firm (KAP) of Semarang city. Population in this research is auditor working at Public Accounting Firm (KAP) in Semarang City. Sampling was done by using convenience sampling method and the number of samples were 53 respondents. The primary data retrieval method used is questionnaire method. And data analysis using multiple linear regression model. the results of this study show that independence, competence, and accountability have a significant positive effect on audit quality, while time budget pressure has no effect on audit quality. Keywords: Independence, competence, accountability, time budget pressure and audit qualit
Co-Authors 09.05.52.0105 Arisya Eri Pradita Abd. Rasyid Syamsuri Aditya Wisnu Pradana, 12.05.52.0020 Aditya Wisnu Pradana, 12.05.52.0020 Anggia Maharani, 15.05.52.0274 Ari Anggraini, 15.05.52.0273 Arin Affifah, 15.05.52.0258 Cahyani, Della Rizky Devi Sulistyowati1 Diana Sulistiyaningrum, 14.05.52.0205 Diana Sulistiyaningrum, 14.05.52.0205 Febrina, Lilik Febrina, Lilik Fifin Setiani, 14.05.52.0052 Fifin Setiani, 14.05.52.0052 Hanif Rifa’i, 13.05.52.0152 Hanif Rifa’i, 13.05.52.0152 Ida Mustahgfiroh Jelita Mardiana Prihani, 14.05.52.0204 Khana Sae Mariya, 12.05.52.0139 Khana Sae Mariya, 12.05.52.0139 Kustyaningrum, Aprilliya Kusumawati, Nathalia Lilik Febrina, 14.05.52.0051 Lilik Febrina, 14.05.52.0051 Muhammad Fauzan, 13.05.52.0112 Muhammad Fauzan, 13.05.52.0112 Muhammad Prayogi, 13.05.52.0173 Muhammad Prayogi, 13.05.52.0173 Muna, Eristamia Faizul Nadya Mei Aulia Nita Rizky Berlianti, 15.05.52.0255 Pamungkas, Vika Anggit Primasari, Lia Chintia Puri, Ellisa Tiara Puspita, Zhilvia Della Rendy Anggara, 13.05.52.0134 Rendy Anggara, 13.05.52.0134 Sigit Prasetyo, 12.05.52.0080 Sigit Prasetyo, 12.05.52.0080 Siti Choiriyah Susanti Purboningsih, 14.05.52.0106 Virginia Elsa Haryono Virginia Elsa Haryono, 15.05.52..0089 Yuni Listiani, 14.05.52.0153