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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JAKBS
Syamsuri Syamsuri
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH TEKANAN DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT PADA PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BANTEN Syamsuri Syamsuri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i2.215

Abstract

This study discusses the client’s understanding of intelligence and emotions on audit quality (empirical study on in the South Tangerang area). In this study using a survey method with a questionnaire. The object of this study is the auditors who work in the South Tangerang, Banten Province. The total sample 45 respondents obtained from 5 KAP is KAP Ruslim dan Ruslim, KAP Tri Bowo Yulianti, KAP Noor Salim & Rekan, KAP Heliantono & Rekan dan KAP Kadim, Veronica & Syahirman. The results of the study revealed that the audit quality of financial statements is not always going well, pressure and dictation from the company are one of the reasons for poor audit results. However, emotional intelligence can be a middle ground for these problems.In other words, an auditor's discretion can reduce bad actions,as well as self-protection from the bad influence of the organization. Keywords: Pressure, Emotional Intelligence, Audit Quality
Pengaruh Kepemilikan Institusional, Komite Audit, Pertumbuhan Perusahaan, dan Audit Tenure Terhadap Opini Audit Going Concern Fachri Fadhillah; Syamsuri Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3315

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh kepemilikan institusional, komite audit, pertumbuhan perusahaan, dan audit tenure terhadap opini audit going concern. Penelitian ini dilakukan pada perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodelogi dalam penelitian ini menggunakan regresi logistic karena variabel dependen dari penelitian ini berupa berupa dummy. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 39 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 195 laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa secara simultan kepemilikan institusional, komite audit, pertumbuhan perusahan, dan audit tenure berpengaruh terhadap opini audit going concern. Secara parsial kepemilikan institusional berpengaruh terhadap opini audit going concern. Komite audit berpengaruh terhadap opini audit going concern. Pertumbuhan perusahaan berpengaruh terhadap opini audit going concern. Audit tenure tidak berpengaruh terhadap opini audit going concern.
Pengaruh Komite Audit, Dewan Komisaris, Audit Tenure Dan Leverage Terhadap Integritas Laporan Keuangan Citra Adlina Fiorenza; Syamsuri Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3605

Abstract

This study was conducted to determine the effect of the Audit Committee, Board of Commissioners, Audit Tenure, and Leverage on the Integrity of Financial Statements. This study was conducted on banking sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. In this study uses panel data regression. Sample selection was carried out using the purposive sampling method from secondary data in the form of financial statements and found 33 sample companies with 5 years of observation, so that the total sample in this study was 165 financial statements. Hypothesis testing was carried out using the Eviews 12 application. The results of this study Simultaneously the Audit Committee, Board of Commissioners, Audit Tenure and Leverage have an effect on the Integrity of Financial Statements. indicate that partially the Audit Committee has no effect on the Integrity of Financial Statements. The Board of Commissioners has no effect on the Integrity of Financial Statements. Audit Tenure has no effect on the Integrity of Financial Statements. Leverage have an effect on the Integrity of Financial Statements.
Pengaruh Audit Capacity Stress, Komite Audit Dan Audit Report Lag Terhadap Kualitas Audit Putri Wardah Mar’atus Izzah; Syamsuri Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3615

Abstract

This study was conducted to examine and obtain empirical evidence of the influence of Audit Capacity Stress, Audit Committee and Audit Report Lag on Audit Quality. This study was conducted on Banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2024. The methodology used in this study is logistic regression because the dependent variable of this study is a dummy. And for sample selection, it was carried out using a purposive sampling method from secondary data in the form of annual reports and found 32 sample companies where the number of observations was 6 years, so that the total sample in this study was 192 annual reports. Testing was carried out using software assistance, namely eviews 13. Based on the results of the study, partially, it shows that simultaneously, it shows that Audit Capacity Stress, Audit Committee and Audit Report Lag have an effect on Audit Quality. Partially, Audit Capacity Stress, Audit Committee have no effect on Audit Quality, while Audit Report Lag partially has a negative effect on Audit Quality. This indicates that the slower the auditor performs the audit and the later the audit report is signed, the greater the audit report lag, which indicates a decline in audit quality. A shorter audit report lag indicates improved and better audit quality.
Pengaruh Komite Audit, Ukuran Perusahaan, Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan Rizki Islami; Syamsuri Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3616

Abstract

This study aims to analyze the effect of Audit Committees, Firm Size, And External Pressure On Financial Statement Fraud in industrials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined using a purposive sampling method, resulting in 10 companies with a total of 50 observations over five years. The variables in this study consist of the audit committee (X1), firm size (X2), and external pressure (X3) as independent variables, and financial statement fraud (Y) as the dependent variable. The analytical method employed is logistic data regression using Eviews 13 software. The results show that, partially, the audit committee has a significant effect on financial statement fraud, while firm size and external pressure have no significant effect. However, simultaneously, all three independent variables significantly influence financial statement fraud.
Co-Authors Citra Adlina Fiorenza Fachri Fadhillah Putri Wardah Mar’atus Izzah Rizki Islami