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Suhendro
Batik Surakarta Islamic University
Economics, Econometrics & Finance Education Social Sciences

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FACTORS AFFECTING AUDIT QUALITY (Empirical Study of Public Accounting Firms in the City of Surakarta and Yogyakarta) Crismonika Anggun Kusuma Dewi; Suhendro; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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This study aims to analyze and test the effect of auditor experience, auditor accountability, independence, and auditor competence on audit quality. In this study, researchers conducted surveys at the Public Accounting Firm in the City of Surakarta and Yogyakarta. The population in this study were auditors working in public accounting firms in the cities of Surakarta and Yogyakarta. Purposive sampling is a method used in this study. The sample used in this study consisted of 32 auditors from 7 public accounting firms. Data used in this study were collected through a questionnaire method. By using the classic assumption test, and hypothesis testing using multiple linear regression test, t test and F test. The benefits of this study are to increase knowledge and references for readers or subsequent researchers regarding the effect of auditor experience, auditor accountability, auditor independence, and auditor competence on audit quality. The results of this study indicate that auditor independence and auditor competence significantly influence audit quality while auditor experience and auditor accountability have no significant effect on audit quality.
THE EFFECT OF SELF EFFICACY AND FRAUD DIAMOND ON FRAUDULENT BEHAVIOR ACADEMIC ACCOUNTING STUDENTS Fatimah Azzahroh; Suhendro; Rosa Nikmatul Fajri
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Academic cheating behavior is an act that reflects dishonesty to get academic success. Factors that influence academic cheating are self efficacy and diamond fraud (pressure, opportunity, rationalization, and ability). The purpose of this study is to empirically examine the effect of self efficacy and diamond fraud on the academic cheating behavior of accounting students. The population in this study were students majoring in accounting in private universities (PTS) in Surakarta with a sample of 116. The type of research conducted was quantitative research. The type of data used is primary data. The analysis technique used is multiple linear regression analysis. The results showed that simultaneous self efficacy and diamond fraud affect academic cheating behavior, partially indicating that opportunities and abilities affect academic cheating, whereas self efficacy, pressure, and rationalization do not affect academic cheating. The benefits of this study are as a reference and reference for further research related to academic cheating behavior.
DETERMINANT OF STOCK PRICE OF COAL MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2014-2018 Nita Mayam Puspitasari; Suhendro; Rosa Nikmatul Fajri
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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At present the capital market business is very promising. Stock investment is in great demand with the hope of getting capital gains or dividends so researchers want to know simultaneously and partially how the influence of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices as respondents of Coal Mining companies listed on the Indonesia Stock Exchange in 2014-2018, there were 11 samples. The raw data from panel regression analysis is obtained from the financial statements (www.idx.com) so the simultaneous results of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) have an effect on stock prices. The Net Profit Margin (NPM) variable partially has a negative effect on stock prices. Variable Return On Assets (ROA, Earning Per Share (EPS) and Dividend Per Share (DPS) have no effect on stock prices. The coefficient of determination of 94% the rest is influenced by variables outside this observation.
Co-Authors Crismonika Anggun Kusuma Dewi Fatimah Azzahroh Nita Mayam Puspitasari Purnama Siddi Rosa Nikmatul Fajri