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Journal : Jurnal Bisnis Terapan

PENGARUH KOMPETENSI, PENGALAMAN AUDIT, TEKANAN WAKTU, SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD LAPORAN KEUANGAN Iman Firmansyah; Lesia Fatma Ginoga; Saleh, Rahmat
Jurnal Bisnis Terapan Vol. 8 No. 2 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i2.6882

Abstract

This objective of this research to empirically analyze the influence of competency, time pressure, audit experience, and professional skepticism on auditor ability in detecting fraud on financial statements. The population in this research are auditors who worked on Public Accounting Firm in DKI Jakarta area. Primary data collection method used is questionnaire method. The data are analyzed by using Moderate Regression Analyze (MRA). The analytical tool used to test the hypothesis is SPSS 25. The result showed that Competency, Audit Experience, and Proffesional Skepticism have a positive impact on auditors ability of fraud detection. Value of the coefficient of determination indicates that together the Competency, Time Pressure, Audit Experience and Proffesional Skepticism contribute to dependent variable (Auditors Ability of Fraud Detection in Financial Statement) of 84,8% while the remaining 15,2% are influenced by other autside factor model. Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a Creative Commons. Attribution-ShareAlike 4.0 International License
ANALISIS PRICE DISCOVERY SAHAM ALIBABA DI NYSE DAN HKEX Rosyanti, Novi; Syahwani, Asty Khairi Inayah; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Saleh, Rahmat; Firmansyah, Iman
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7384

Abstract

This research analyzes the price discovery process of Alibaba shares traded on two major exchanges: the New York Stock Exchange (NYSE) with the ticker BABA and the Hong Kong Exchange (HKEX) with the ticker 9988. The methods used include the Vector Error Correction Model (VECM), Hasbrouck's Information Share (IS), and Impulse Response Function (IRF) to measure the relative contribution of each exchange in reflecting new information in stock prices. The results of the analysis show that the two exchanges have a strong long-term relationship, as indicated by the Johansen cointegration test. Based on the IS calculation, HKEX has a greater contribution to price discovery compared to NYSE, indicating that Alibaba's stock price reflects new information faster on HKEX. The IRF analysis shows that price shocks on one exchange have a significant impact on the other exchange in the short term, but the effect tends to diminish in the long term. These findings provide insight for investors in choosing a more efficient exchange for transactions and open up arbitrage opportunities based on the different roles of each exchange in price discovery.