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All Journal Jurnal Kajian Akuntansi dan Auditing Jurnal Akuntansi Keuangan dan Bisnis
Hardi
Universitas Riau
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.
Co-Authors Eka Hariyani Meilda Wiguna Nugraha Tasya Ramadhanty