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All Journal International Journal of Engineering Science and Technology Development (IJEST) International Conference on Engineering and Technology Development (ICETD) Jurnal Manajemen Magister Darmajaya Holistik Jurnal Kesehatan Jurnal Dunia Kesmas Jurnal Manajemen Kompeten eCo-Buss Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Rekayasa, Teknologi, dan Sains Jurnal Impresi Indonesia Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Informatika: Jurnal Pengembangan IT Jurnal Bakti Masyarakat Manajemen Sigma&Mu: Journal of Mathematics, Statistics and Data Science Jurnal JEJAMA Manajemen Malahayati
Iing Lukman
Fakultas Ekonomi, Universitas Malahayati, Bandar Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences

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Journal : eCo-Buss

 1 
Factors Affecting Internal Auditor Performance Eka Sariningsih; Iing Lukman; Yulistia Devi; Iis Safitri
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.718

Abstract

This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data. The data collection technique used in this study was the distribution of questionnaires. The population in this study included auditors working in the BPKP's Lampung provincial office, up to 75 auditors. The sample of this study is determined by census method or saturation sampling method, that is, all members of the population are used as samples. The data analysis method of this study used SPSS version 26 program for multiple linear regression analysis. performance at the same time. Partially, the variables of inspection location, self-efficacy, and time-budget pressure had a significant effect on auditor performance, while the variable role conflict had no effect on auditor performance in the BPKP representatif office in Lampung Province.
The Effect of Audit Opinion, Reputation of Kap, Auditors and Audit Committee on the Timeliness of Financial Reports Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Hani Safitri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1005

Abstract

The purpose of this study is to examine the impact of audit opinions, the reputation of KAPs, auditors, and audit committees on the timeliness of financial reporting in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. in this study the sampling technique used purposive sampling. The sample for this research is 135 data from 45 manufacturing companies in the basic and chemical industry sectors that are registered and submitting financial reports on the IDX for the 2019-2021 period. The analysis technique for testing is logistic regression. The finding is reveal that audit opinion, and KAP reputation has a positive and significant effect on the timeliness of financial reporting, while the auditor and audit committee have no significant effect on the timeliness of financial reports.
Analysis of the Effect of Profit Accounting, Economic Growth, Interest Rates and Capital Structure on Share Prices in Property and Real Estate Companies Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Nena Hayati
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1237

Abstract

Economic growth signifies a period marked by an increase in real national income or real gross national product. This study aims to assess the effects of accounting profits, economic growth, interest rates, and capital structure on share prices within the financial statements of property and real estate firms listed on the Indonesia Stock Exchange. Utilizing secondary data, the sample comprises 11 property and real estate firms listed on the Indonesia Stock Exchange over a five-year period. Employing purposive sampling, the research period spans five years. Multiple regression analysis is employed as the analytical method. The findings reveal a positive correlation between capital structure and accounting profits with stock prices, whereas economic growth and interest rates do not significantly influence stock prices. This research underscores the importance for companies to prioritize factors influencing stock prices
Co-Authors A.A. Ketut Agung Cahyawan W Ahmad Sidiq Alansori, Apip Andreansyah, M. Fajar Aodina Latifah Khulsum Apip Alansori Armuni Jokta Mesu Aryawati, Wayan Astawa, I Gusti Made Yoga Bambang Purwanto Diah Ayu Wulandari Sulistyaningrum DIAN FEBRIANTI Dian Pertiwi Dina Ika Wahyuningsih Eka Sariningsih Emy Khikmawati Erna Listyaningsih Fitri Laelani Aryana Fitri, Cut Fredi Setiawan Hanafi Hanafi Hani Safitri Hardini Ariningrum Harmani Harmani Harun, Harmani Haryanto, Ruli Eko Hayati, Nena Ichdan, Dany Amrul Iis Safitri Indah Lia Pupsita Indah Lia Puspita Indriani, Wiewiek Irawan, Heri Agus Irvan Baskara Kemas Muhammat Abdul Fatah Khoidar Amirus Laurenza, Dinda Lestari Wuryanti Lestari Wuryanti Lingga Ramadan, Arya Rama M. N. Hassan M. N. Sulaiman Majid, Sugiarto Mandasari, Mesie Marcelly Widya Wardana Muhammad Luthfi Muhammad Muhammad Muhani, Nova MULYANI Mulyani Mulyani Nena Hayati Noor Akma I Novita, Della Nuri Aslami Nurwijayanti octavia, dika pangestu, alang Prasetyo, Renaldhi Pratiwi, Ariska Putri, Dinda Livita Rahmandini, Hafizhah Harjiati Rahyono Rahyono Rifqiani, Putri Salsabilla Riyanti Riyanti Ryana, Ade Ayu Salsabilla, Shifa Samino Samino Sanjaya, Jeffry Alvian Saputra, Aldo Saputri, Firdha Azzahra Sari, Sylvia Devita Satria Gana Albar shinta, dayu renanda Suherman, Robi Susanti, Melisa Taqwan Thamrin tarmizi tarmizi WULANDARI, LARAS Wuryanti, Lestari Yanti, Dhiny Easter Yuliana Yuliana Yuliana Yuliana Yuliansyah Yuliansyah Yulistia Devi