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Journal : Sebatik

PENGARUH REPUTASI KAP, BIAYA AUDIT, DAN ROTASI AUDITOR PADA KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT Ardiansyah, Ade; Muhsin, Muhsin; Helmi, Syarif M.
Sebatik Vol. 28 No. 1 (2024): June 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i1.2453

Abstract

Untuk mempertahankan kejayaan perusahaan, para pemimpin biasanya membutuhkan pihak ketiga. Untuk mendapatkan kepercayaan dari pihak ketiga dibutuhkan opini seorang auditor, maka dari itu audit yang dilakukan juga harus berkualitas. Suatu output audit akan diakui ketika auditor yang melakukan proses audit berpedoman pada standar umum audit yang didalamnya terdapat mutu profesional seorang auditor yang independen, bagaimana menentukan pertimbangan dan menyusun laporan auditor. Penelitian dilakukan dengan tujuan untuk melihat apakah variabel reputasi KAP, biaya audit, rotasi auditor apakah akan berpengaruh pada kualitas audit dengan pemoderasi komite audit, dengan pengamatan disektor basic material periode 2020-2022. Populasi pada penelitian sebanyak 103 perusahaan yang terdaftar. Jenis pemilihan data yang dilakukan ialah purposive sampling (penelitian kuantitatif). Jumlah data yang akan diteliti adalah 17 perusahaan/sampel dengan pengamatan sebanyak 51 yang memenuhi kriteria. Pengujian dengan MRA yang menggunakan data panel, data diuji menggunakan perangkat lunak EViews 12. Pengaruh/hasil yang didapat adalah sebagai berikut: Reputasi KAP berpengaruh negatif tidak significant pada kualitas audit, biaya audit memiliki pengaruh positif tidak significant pada kualitas audit, rotasi auditor berpengaruh negatif tidak significant pada kualitas audit, komite audit tidak mampu memoderasi, memiliki pengaruh positif tidak significant antara reputasi KAP dan rotasi auditor pada kualitas audit, komite audit tidak mampu memoderasi, memiliki pengaruh negatif tidak significant antara biaya audit pada kualitas audit.
Good Corporate Governance and Internal Audit on Financial Performance with Firm Size as a Moderating Variable in Financial Sector Companies on the Indonesia Stock Exchange, 2020-2023 Triana, Dinda; Muhsin, Muhsin; Heniwati, Elok; Mustika, Ira Grania; Umyana, Ayu
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2498

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) and Internal Audit on financial performance, with Firm Size as a moderating variable, in financial sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach using secondary data, analyzed with Smart PLS 3. The results show that Good Corporate Governance (GCG) has a significant effect on financial performance, and Internal Audit also significantly impacts financial performance. However, Firm Size does not directly influence financial performance. Furthermore, the findings indicate that Firm Size does not moderate the relationship between Good Corporate Governance (GCG) and financial performance, nor between Internal Audit and financial performance. This study concludes that Good Corporate Governance (GCG) and Internal Audit independently affect financial performance, but Firm Size does not play a moderating role in these relationships.
Factors Affecting Profit Quality With Company Size as a Moderating Variable Huda, Nurul; Muhsin, Muhsin; Kurniawan, Rudi; Espa, Vitriyan; Rusmita, Sari
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2572

Abstract

This study aims to analyze the factors that influence earnings quality with company size as a moderating variable at Regional Development Banks (BPD) in Indonesia during the period 2019-2023. The factors tested in this study include capital structure, profitability, and liquidity. This study uses a quantitative method with a moderated regression approach. The data used are secondary data obtained from the annual financial reports of BPDs registered during the study period. The research sample was obtained through a purposive sampling technique, with a final sample size of 110 observations. The results of the study indicate that capital structure, profitability, and liquidity have a significant effect on earnings quality. An optimal capital structure can improve earnings quality, while high profitability indicates a better internal control system and more transparent accounting practices. In addition, companies with high liquidity have better financial flexibility, so they can avoid financial pressure and reduce the potential for earnings manipulation. Moderation analysis shows that company size is able to moderate the effect of capital structure and liquidity on earnings quality, but does not moderate the effect of profitability on earnings quality.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyati, Rosi Annisa Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Imam Mawardi Imron Imron, Imron Indradewa, Rhian Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irni Sri Cahyanti Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Mariana Mariana Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Hamsyuni Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nawawi, Sultan Neni Mersita, Neni Nilla Rachmaningrum Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Putri, Lisa Amanda Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Rasban, Sadali Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Safaruddin Safaruddin Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin T Teviana Tengku Riza Zarzani N Triana, Dinda Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida