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All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) AKRUAL : Jurnal Akuntansi dan Keuangan`
Muhammad Yusuf
BRI Institute
Economics, Econometrics & Finance

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Pengalaman, Due Professional Care, Akuntabilitas dan Kualitas Audit Henni Andriani Syahril; Suratno Suratno; Muhammad Yusuf
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.09

Abstract

ABSTRACT This research was aimed to analyze and provide empirical evidences about the impact of experience, due professional care, and accountability on audit quality. This study was conducted by using survey method with questionnaire.The population in this study are auditors who work in Inspectorate General of the Ministry of Health. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 89 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that experience, due professional care,and accountability on audit quality simultaneously. Besides that, this study proved that e, due professional care, and accountability, audit quality partially, but experienc didn’t influence audit quality. ABSTRAK Tujuan penelitian ini yaitu untuk mengetahui, menganalisis dan mendapatkan bukti empiris tentang pengaruh pengalaman, due professional care, dan akuntabilitas terhadap kualitas audit yang dimiliki auditor Inspektorat Jenderal Kementerian Kesehatan RI. Metode yang digunakan adalah survei dengan kuesioner. Populasi penelitian ini adalah semua auditor yang bekerja pada Inspektorat Jenderal Kementerian Kesehatan RI. Data dianalisis dengan melakukan uji validitas dan reliabilitas, uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Data yang digunakan untuk penelitian ini yaitu data primer dengan menyebarkan kuesioner kepada 89 responden. Hasil yang diperoleh menunjukkan bahwa secara simultan faktor pengalaman, due professional care dan akuntabilitas mempengaruhi kualitas audit, secara parsial due professional care dan akuntabilitas mempengaruhi kualitas audit, sedangkan pengalaman tidak berpengaruh terhadap kualitas audit.
Pengaruh Pertumbuhan Laba, Investment Opportunity Set dan Ukuran Perusahaan terhadap Kualitas Laba Muhammad Yusuf; Dimas Wicaksono; Epy Nuryanti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): 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.v3i2.1734

Abstract

The purpose of this study was to obtain empirical evidence regarding the problem under study, namely "The Effect of Profit Growth, Investment Opportunity Set and Company Size on Earning Quality in Food and Beverage Sector Companies listed on the IDX for the 2016-2019 period". The number of companies that were sampled in this study were 12 companies. Determination of the sample in this study using purposive sampling technique. Testing the hypothesis in this study using the Panel Data analysis method using the E-VIEWS 10 program. The results showed that:(1) Profit Growth had no effect on Earnings Quality, (2) Investment Opportunity Set had no significant effect on Earnings Quality, (3) and Firm Size had no effect on Earnings Quality.
Co-Authors Dimas Wicaksono Epy Nuryanti Henni Andriani Syahril Suratno Suratno