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All Journal LINGUISTIK : Jurnal Bahasa dan Sastra MANNERS Management and Entrepreneurship Journal JURNAL PENDIDIKAN, HUMANIORA, LINGUISTIK DAN SOSIAL (JAGADDHITA) Accounting Research Journal GEMBIRA (Pengabdian Kepada Masyarakat) SOSIERA
Tina Merlina
Universitas Nurtanio Bandung
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Accounting Research Journal

 1 
COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Abstract. Kinship relations are a homework in itself for business actorsin developing countries to obtain competent workers. The aim of thisresearch is to determine the competency of an auditor who has a relativerelationship with a partner in producing quality audits. This research usesa qualitative method with an ethnomethodological approach in one of thelocal KAPs in the city of Bandung. It is concluded that competenceinfluences the quality of audits at Public Accounting Firms (KAP) in theBandung area. With a very strong and positive correlation category,which means that the better the audit competency, the better the auditquality.Keywords: Auditor Competency, Quality Audit
COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Kinship relations are a homework in itself for business actors in developing countries to obtain competent workers. The aim of this research is to determine the competency of an auditor who has a relative relationship with a partner in producing quality audits. This research uses a qualitative method with an ethnomethodological approach in one of the local KAPs in the city of Bandung. It is concluded that competence influences the quality of audits at Public Accounting Firms (KAP) in the Bandung area. With a very strong and positive correlation category, which means that the better the audit competency, the better the audit quality.
DAMPAK AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG Lesmana, Kusnadi Kibet; Merlina, Tina
Accounting Research Journal Vol. 3 No. 2 (2025): Accounting Research Journal (March 2025 - Aug 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i2.978

Abstract

Penelitian ini dirancang untuk menganalisis pengaruh pergantian auditor (auditor switching) terhadap panjangnya waktu penyelesaian audit atau audit report lag (ARL) pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Audit report lag dianggap sebagai indikator krusial dalam menilai efisiensi pelaksanaan audit serta transparansi pelaporan keuangan, yang pada akhirnya dapat berdampak pada pengambilan keputusan oleh para pemangku kepentingan. Dalam konteks tata kelola perusahaan, pergantian auditor merupakan fenomena yang dapat memperpanjang proses audit, karena auditor pengganti membutuhkan waktu untuk mengenal sistem internal, struktur organisasi, dan kompleksitas kegiatan operasional entitas yang diaudit. Untuk menguji hubungan tersebut, penelitian ini menggunakan metode kuantitatif dengan pendekatan purposive sampling terhadap perusahaan sektor manufaktur selama periode tahun 2020 hingga 2023. Data yang diperoleh dianalisis menggunakan regresi linier berganda guna mengkaji sejauh mana auditor switching berkontribusi terhadap ARL, dengan mengikutsertakan sejumlah variabel kontrol seperti tingkat kesehatan keuangan perusahaan dan kompleksitas audit. Temuan empiris dari penelitian ini menunjukkan bahwa pergantian auditor memiliki dampak signifikan dalam memperpanjang ARL. Selain itu, faktor-faktor seperti kondisi finansial perusahaan dan kompleksitas proses audit turut memengaruhi lamanya waktu yang dibutuhkan untuk menyelesaikan laporan audit.
Co-Authors Anisa Shintiani Apriyanti Apriyanti Desta Sulaesih Fransisca, Yuniati Kusnadi Kibet Leksmana Leksmana, Kusnadi Kibet Lesmana, Kusnadi Kibet Lia Maulia Nidya Novalia Rosaria Mita Amalia Sutrisna, Wawan Asad Tria Meisya Aziti Yuniati Fransisca