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Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah
Economics, Econometrics & Finance

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Pengaruh Book Tax Differences Terhadap Kualitas Laba Pada Perusahaan Sektor Barang Konsumsi Di Indonesia Rianto -; Dwi Novi Murtiani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1015

Abstract

This research aimed to determine the effect of book tax differences to the quality of earnings on the next period in manufacturing companies in the customer goods industry sectors listed on the Indonesia Stock Exchange (BEI) from 2010 to 2013. The types of data used in this research was quantitative data methods with descriptive analysis testing, and statistical analysis was linear regression. The sampling methods used was purposive sampling. The result of this research indicate that large positive book tax differences is not significant effect on the quality of earnings. Companies with large positive book tax differences not shown to have lower persistence than firms with small book tax differences. Large negative book tax differences is significant effect on the quality or earnings. Companies with large negative book tax differences shown to have lower persistence than firms with small book tax difference
Pengaruh Debt to Equity Ratio dan Reputasi Auditor Terhadap Audit Report Lag dengan Profitabilitas Sebagai Pemoderasi Rianto -; Dea Pebrianti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1023

Abstract

This study aims to determine the effect of debt to equity ratio and auditor reputation on audit report lag. The measurement used for audit report lag, uses an ordinal scale, productivity is measured by total asset turnover, firm size is measured by total assets ln and maturity is measured by dummy variables. The population used in this study are all sukuk issued by non-financial companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this study was purposive sampling. The number of samples in this study were 90 samples of sukuk from 10 companies. The data analysis method used to test the hypothesis in this study is the ordinal logistic regression analysis method. The results showed that productivity had a significant positive effect on the sukuk rating, firm size had a significant positive effect on the sukuk rating and maturity had no significant effect on the sukuk rating
Pengaruh Pengalaman Auditor dan Motivasi Auditor Terhadap Kualitas Audit Dengan Efektifitas Program Audit Sebagai Pemoderasi Rianto -; Diniyanti -
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v2i1.1045

Abstract

This study aims to determine empirically the work experience, motivation and effectiveness of the audit program on audit quality through the effectiveness of the audit program as a moderating variable. The formulation of the problem of this research is to find out whether work experience, auditor motivation and effectiveness of the audit program affect the quality of audit. This research was conducted at Public Accounting Firm in Bekasi Region. Sampling technique used is purposive sampling with quantitative research type. Data analysis method used is SEM model (Structural Equation Model) with PLS analysis tool. The results of this study indicate that the work experience has a significant effect on audit quality. The auditor's motivation has a significant effect on the quality of audit. The effectiveness of the audit program has no significant effect on the quality of the audit. Effectiveness does not successfully moderate the work experience on audit quality. Effectivity successfully moderates the motivation on audit quality.Suggestions related to the results of this study is that in order for auditors to produce optimum audit quality it is necessary to increase the motivation and implementation of audit programs effectively, it may be facilitated by the public accounting firm in Bekasi. The scope of this research is only conducted in the Public Accounting Firm in Bekasi area so to get general conclusions need to do a wider research
Co-Authors Dea Pebrianti Diniyanti - Dwi Novi Murtiani