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PENGARUH PROFESIONALISME AUDITOR, TIME PRESSURE, ETIKA PROFESI DAN GENDER TERHADAP TINGKAT MATERIALITAS Auditya Pratama; Rudi Ginting
Jurnal Proaksi Vol 9 No 2 (2022): April - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2716

Persaingan yang tinggi antara Kantor Akuntan Publik skala internasional dan skala nasional membuat para auditor lupa akan peran dan tanggung jawabnya dalam melaksanakan jasa pemeriksaan berdasarkan pada International Auditing dengan persaingan tinggi ini membuat para auditor melakukan kecurangan laporan keuangan akhir-akhir ini yang mulai kembali diperbincangkan dan diperdebatkan, dengan demikian penelitian ini mempunyai tujuan untuk menguji pengaruh Profesionalisme auditor, time pressure, etika profesi dan gender terhadap pertimbangan tingkat materialitas atas laporan keuangan. Populasi pada penelitian ini adalah auditor yang terdaftar di Institute Akuntan Publik Indonesia (IAPI) pada wilayah DKI Jakarta, sedangkan untuk sampel penelitian menerapkan simple random sampling dengan menyebarkan kuesioner ke beberapa auditor yang bekerja di KAP wilayah DKI Jakarta dengan jumlah sampel sebanyak 81 Auditor yang mengisi dan mengembalikan kuesioner. Analisis data untuk menguji hipotesis menerapkan regresi linier berganda dengan software SPSS 21 pada tingkat signifikansi 0,05%. Pengujian data menjelaskan profesionalisme auditor berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan, selanjutnya time pressure berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan, sedangkan etika profesi tidak berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan, serta gender berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan. Kata kunci: Profesionalisme, Time Pressure, Etika Profesi, Gender, Materialitas.

Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia) Rudi Ginting
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.9007

Abstract Public Accounting Firms are professional institutions that are obliged to uphold ethics and professionalism, and are capable of global competition on an international and national scale. Auditors are responsible for implementing professional standards and upholding the required provisions. In the implementation of audited financial reports, misinformation is still found and there are even frauds in financial reports, so that it raises questions about the professionalism of Public Accountants who should provide reports that are reliable, accurate and free of material misstatement. This debate has never been resolved, apart from involving large public accounting firms in the country and abroad. This research aims to examine the impact of experience, professionalism, complexity, pressure, gender and ethics on the auditor's assessment of materiality in audited financial reports. The research population is registered auditors at the Indonesian Institute of Public Accountants (IAPI) in the DKI Jakarta area. The simple random sampling method was used to select samples, distribute questionnaires to auditors who work at Public Accounting Firms (KAP) in the area. A total of 80 auditors filled out and returned the questionnaire as a sample. Data were analyzed using multiple linear regression with SPSS software, and tested the hypotheses in this research. Examination of the data shows that experience, professionalism, complexity, pressure and gender influence the consideration of materiality levels in financial reports. Meanwhile, professional ethics has no impact or influence on the consideration of the level of materiality in financial reports. Keywords: Experience, Professionalism, Task Complexity, Time Pressure, Gender, Professional Ethics, Materiality

Pengaruh Laba Bersih dan Debt To Equity Ratio (DER) terhadap Harga Saham Pada PT. Bisi Internasional, Tbk Periode 2012-2022 Andi Tabuni; Rudi Ginting; Ida Harahap
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2052

This study aims to analyze the effect of net profit and Debt to Equity Ratio (DER) on stock prices at PT. Bisi Internasional Tbk during the period 2012-2022. Net profit and DER were chosen as independent variables because both are important indicators in assessing a company's financial performance and potential investment risk. This study uses multiple linear regression analysis methods to identify the relationship and impact of the two variables on the company's stock price. The results of the study show that net income has a significant positive effect on stock prices, while DER has different effects depending on its level. These findings are expected to provide insight for investors and company management in making investment decisions and financial strategies.

Litigation Risk as a Moderating Variable of the Influence of Digital Financial Report Quality on Investment Efficiency Rudi Ginting; Dessy Evianti; Muhammad Yusuf; Lia Nurina; Rieneke Ryke Kalalo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16821

Abstract This research is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main source to further analyze the hypothesis in this study. The data used in this article is secondary data that researchers obtained from employees of PO Rosalia Indah spread across several corners of Indonesia. The data used were analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the Digital Financial Report Quality variable is acceptable, meaning that the variable has a positive relationship direction and a significant influence on Investment Interest. This is because the P-Values are positive and below the significance level of 0.05, namely 0.019. This is because the Digital Financial Report Quality value can make the company's finances stable, transparent, and trusted by many stakeholders which can increase investment interest. In addition, in the next hypothesis, the Litigation Risk variable can moderate the influence of the Digital Financial Report Quality variable on Investment Interest because the P-Values are positive and below the significance level of 0.05, which is 0.000, which is more significant than direct testing of 0.019. Thus, it can be concluded that the first and second hypotheses in this article can be accepted. Keywords :Litigation Risk, Digital Financial Report Quality, Investment Efficiency

Pengaruh Laba Bersih dan Debt To Equity Ratio (DER) terhadap Harga Saham Pada PT. Bisi Internasional, Tbk Periode 2012-2022 Andi Tabuni; Rudi Ginting; Ida Harahap
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2052

This study aims to analyze the effect of net profit and Debt to Equity Ratio (DER) on stock prices at PT. Bisi Internasional Tbk during the period 2012-2022. Net profit and DER were chosen as independent variables because both are important indicators in assessing a company's financial performance and potential investment risk. This study uses multiple linear regression analysis methods to identify the relationship and impact of the two variables on the company's stock price. The results of the study show that net income has a significant positive effect on stock prices, while DER has different effects depending on its level. These findings are expected to provide insight for investors and company management in making investment decisions and financial strategies.

Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Sukma Benga Ola; Rudi Ginting; Wati Rosmawati
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2909

The purpose of this study is to find empirical evidence about the influence of audior identity and ethics on audit quality from public accounting firms in South Jakarta. Data collection was carried out through questionnaires distributed to auditors as many as 60 questionnaires, the number of questionnaires that returned 60 questionnaires, the data analysis method used was multiple regression analysis where the influence of auditor independence and ethics on audit quality was a variable Independence while audit quality is a dependent variable. The results of this study show that the influence of auditor independence and ethics on audit quality has a significant effect on audit quality. The results of the t-test showed that the significant value of the independence variable was (0.2542), the auditor ethics variable was (0.2542) and the auditor ethics variable (0,2542).

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