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All Journal Jurnal Kajian Akuntansi dan Auditing Jurnal Akuntansi Keuangan dan Bisnis Journal of Ekonomics, Finance, and Management Studies
Hardi
Universitas Riau
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau) Nugraha Tasya Ramadhanty; Hardi; Meilda Wiguna
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.777 KB) | DOI: 10.37301/jkaa.v14i1.8

Abstract

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.
Going Concern Audit Opinion on Manufacturing Companies in Indonesia Meilda Wiguna; Hardi; Eka Hariyani
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.459 KB)

Abstract

Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The statistical method used in this study is logistic regression analysis, because in this study the independent variable is a mixture of continuous or metric variables. The results showed that audit tenure had no effect on going concern audit opinion. And the auditor's reputation does not have an influence on the company's decision makers in conducting going concern audit opinion. The debt default also affects going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Tenure, Auditor Reputation, Debt Default.
Prior Opinion, Debt Default dan Ukuran Perusahaan Pengaruhnya Terhadap Penerimaan Opini Audit Going Concern Eka Hariyani; Meilda Wiguna; Hardi
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.158 KB) | DOI: 10.35143/jakb.v14i2.4612

Abstract

Going concern is an important issue to deal with because it determines how the business will survive. One of the going concern indicators that will be evaluated by stakeholders is the going concern opinion issued by the auditor. The purpose of this study was to examine the effect of Prior Opinion, Debt Default and Company Size on Acceptance of Going Concern Audit Opinions. The sample consists of 80 manufacturing companies listed on the Indonesia Stock Exchange from 2013-2017. Data analysis using logistic regression analysis (logistic regression). The results showed that the prior opinion and company size had an influence on the company's decision makers in conducting going concern audit opinion. This indicates that the auditor considers the company's previous condition to evaluate current going concern problems, because going concern problems are difficult to solve in the short term. Meanwhile, Debt Default has no effect on going concern problems, this has implications for the company to maintain business continuity and auditors to consider the company's previous conditions to issue current audit opinions.
Analisis Peran Auditor Internal Terhadap Kualitas Laporan Keuangan Studi Kasus pada LAZNAS Dewan Da’wah Fadilla Qusnul Khotimah; Amrizal; Saiful Anwar; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7482

Abstract

Good financial statements aid decision-making by ensuring that they are clear and trustworthy to stakeholders. Internal auditors play a very important role in this regard to ensure that financial statements are prepared correctly and in accordance with applicable regulations. This study aims to determine how the role of internal audit affects the quality of financial statements at LAZNAS Dewan Da'wah. Internal auditors are responsible for ensuring that the organization's financial statements are clear, accurate, and in accordance with applicable accounting principles. Therefore, the quality of financial statements must be considered because it affects the decision making of stakeholders. Currently, the role of internal audit is considered as one of the important roles in improving the quality of financial statements. This research uses a qualitative approach, which allows researchers to provide a better picture of the phenomenon in the field. The data collection techniques used in this research are interviews and documentation. The analysis technique used is descriptive analysis technique. Data analysis is done by collecting, selecting raw data, processing and interpreting the data obtained. The results showed that the quality of financial statements was significantly influenced by internal audit. Internal auditors can evaluate and understand financial reports to overcome problems, and good management can overcome problems in the internal accounting system and maintain accurate financial reporting. Effective communication and systematization also contribute to the efficiency and improvement of auditors.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Kemuning Muda Kecamatan Bunga Raya Kabupaten Siak Provinsi Riau Rasiyem; Amrizal; Henny Mulyati; Dea Gusneli; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7504

Abstract

Compliance with the use of village funds is the key to successful village development. This research aims to analyze the extent to which village fund management in Kemuning Muda has complied with applicable regulations and produced positive impacts for the village. The aim of this research is to determine the level of compliance with effective and efficient use of village funds. Implementing compliance in the use of village funds and the village government's commitment to the quality of the use of village funds is very important. The compliance methodology for effective and efficient use of village funds involves transparent planning, good understanding of regulations, strict supervision, and accountable financial management. The object of the research is the village of Kemuning Muda, Bunga Raya District, Siak Regency, Riau Province. Data is obtained and obtained from informants through interviews with respondents and created in an actual interview transcription scheme, making it easier to manage research data. It is hoped that this research can make a good contribution to the village government as the recipient and manager of village funds because all of this is intended for the Kemuning Muda community. The analytical method used is a qualitative descriptive method, in the form of interview results and respondent transcripts. The results of this research show that an analysis of compliance with the effective and efficient use of village funds in understanding regulations, financial management of village funds and anticipating potential misuse of financial management reports and the commitment of the village government and village consultative bodies have a very positive influence on the quality of village reports.
Co-Authors Amrizal Amrizal Dea Gusneli Dea Gusneli Eka Hariyani Fadilla Qusnul Khotimah Henny Mulyati Meilda Wiguna Nugraha Tasya Ramadhanty Rasiyem Saiful Anwar