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Amilin -
UIN Syarif Hidayatullah Jakarta

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PENGGUNAAN TEKNIK AUDIT BERBASIS KOMPUTER MELALUI TAHAPAN PROSEDUR AUDIT DAN DAMPAKNYA TERHADAP KINERJA AUDITOR Amilin -; Erawan Susanto
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The purpose of research is to investigate the influence of Computer Assisted AuditTechniques (CAATs) to auditor performance with audit procedure as intervening variable. There are60 respondents of independent auditors who working at CPA firm in Jakarta. The sampling methodto select research sample is convenience sampling method.Hyphotesis testing use a path analysis method. The result of this research shows thatCAATs can be direct influence to auditor performance and audit procedure not as interveningvariable.
FENOMENA AUDITOR SWITCHING DI INDONESIA: ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHINYA (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Amilin -; Nurhayati -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 1 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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This study examines the influence of fee audit, financial distress, size audit firm, quality withauditor switching. Sample in this study are banking industry listed in Indonesia stock exchange since2005-2008. The number of banking industry that were visited in this study were 15 company with 4year observation. The method of determining the sample is by using purposive sampling method,while the data processing methods used by reseacher are the logistic regression. The result showthat fee audit, financial distress, size audit firm, and quality audit no significantly influence to Auditorswitching in banking industry in Indonesia..
STUDI TENTANG KUALITAS AUDIT DAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Amilin -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study tests the hypothesis that Due Professional Care, audit complexity, time budgetpressure partially affect the audit quality. Respondents in this study are auditors who worked forPublic Accounting Firm in Jakarta choosed by Convenience sampling method. The multipleregression used to test the hypothesis. Using data from a survey amongst 103 auditors in Jakarta,the study suggests that due professional care effect to audit quality, whereas audit complexity andtime budget pressure are not effect to audit quality.
FAKTOR PENENTU TERJADINYA MANAJAMEN LABA PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Amilin -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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TRACTThis study attempted to find out whether the company size and the leverage have anysignificant effect on earning management. The agency theory as a basic theory in this study. Thesample firms used in this study were all the manufacture companies listed on Indonesian StockExchange for period on 2005-2009. There were 19 companies that acquired by using purposivesampling method. The multiple regression analysis used in this study. Findings confirmed thatcompany size and leverage have simultaneously and significantly effect on earning management.Company size and leverage have positive partially significant influence on earning management.
Co-Authors Erawan Susanto Nurhayati -