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Pengaruh Independensi, Sikap Skeptisme, dan Etika Profesi Auditor terhadap Kualitas Audit: (Survei Pada Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat) Kholifah, Nabillah Nur; Ishak, Jouzar Farouq; Burhany, Dian Imanina; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.6516

Abstract

Audit quality is a benchmark for assessing whether the state financial management of an entity being audited is good or bad. The research aims to analyze the influence of independence, scepticism and professional ethics of auditors on audit quality. Researchers use primary data by distributing questionnaires to auditors at the West Java Province Representative Financial and Development Supervisory Agency (BPKP) and secondary data taken from sources on the internet. Used probability sampling, a simple random sampling type. Researchers took a sample of 46 auditors at the BPKP Representative of West Java Province. The method used is a quantitative method with a Partial Least Square analysis tool using SmartPLS version 3.0 software. The results show independence and scepticism don't have a significant effect on audit quality, because of the characteristics of internal auditors. Auditors' characteristics can arise due to differences in external factors such as position and age. Auditor professional ethics have a significant positive effect on audit quality. Professional ethics establishes comprehensive principles to support improving audit quality. Independence, scepticism, and professional ethics of auditors simultaneously influence audit quality at the BPKP Representative of West Java Province, and the professional ethics variable has the most dominant influence on audit quality.
Pengaruh Rasio Keuangan terhadap Harga Saham Perusahaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Arvin, Amanda Thalia; Sudradjat, Sudradjat; Arief, Khozin; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.3388

Abstract

This research is aimed to find out how Financial Ratio measured by Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Return on Equity (ROE) affects stock price of companies in transportation sector that listed in Indonesia Stock Exchange in period of 2018-2020. This research use Dated Panel Regression analysis with the population of 27 companies listed as transportation sector in IDX. Purposive sampling technique is used and generate 18 companies as samples. After the research process was done, it is known that EPS is the measure of financial ratio that have a significant effect on stcok prices.