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Journal : Jurnal Paradigma Ekonomika

Pengaruh audit tenure, reputasi auditor, komite audit dan fee audit terhadap kualitas audit (studi empiris pada perusahaan yang terdaftar di indeks Kompas100 pada BEI Tahun 2012-2016) Rizaldi, Sendy; Rahayu, Sri; Tiswiyanti, Wiwik
Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i1.15307

Abstract

This study examines the influence of audit tenure, auditors' reputation, audit committees, and audit fees on audit quality. Audit quality uses current proxy accruals; while the term is measured by counting the year in which the same auditors have made an engagement with the auditee, the reputation of the auditor is measured by a dummy variable using the big four and non-big four groups of auditors, the audit committee is measured by the percentage amount of the audit committee comparing to the number of commissioners and audit fee measured by professional fees account on the financial statement. The population in this study consists of listed go public firm KOMPAS100 index on Indonesia Stock Exchange in the year 2012-2016. The sampling method used is purposive sampling. The sample's total is 135 from 27 firms over five years of research in this research—multiple regression analysis used to be the analysis technique. The empirical result of this study shows that audit tenure and reputation of the auditor had not significantly influenced audit quality. Meanwhile, the audit committee and audit fee variable positively affect the audit quality.
Pendekatan internet marketing: strategi pengembangan industri kecil menengah kerajinan Dahmiri, Dahmiri; Kartika Wulan Bhayangkari, Sylvia; Tiswiyanti, Wiwik
Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i3.14343

Abstract

This study aimed to determine the obstacles handicraft SMEs face in business development and to analyze the development strategy of small and medium handicraft industries with an internet approach. The sample of this research is Handicraft IKM entrepreneurs in districts/cities in Jambi Province. The data collection tool is in interview guides with both craft IKM actors and critical respondents. The types of data required are primary data and secondary data. Preliminary data were collected utilizing interviews and direct observation of SMI actors, while secondary data was obtained from literature and reports from related institutions. The data and information obtained are processed using qualitative data processing methods, then further analyzed to develop priorities for the company. The analytical tools used are Internal Analysis, SWOT Matrix. The results of the study concluded that the craft IKM development strategy with an internet marketing approach could be done by: 1) marketing through the internet in the form of websites, social media (Facebook, Twitter, Instagram), and marketplace; 2) excellent service; 3) simplify the administrative process; 4) create easy hints; 5) Provide affordable fees; 6) Immediately respond to complaints and complaints. Â