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All Journal Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Perspektif Akuntansi Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Humanipreneur Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen E-JURNAL AKUNTANSI
Victoria Ari Palma Akadiati
Sekolah Tinggi Ilmu Ekonomi Gentiaras
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Journal : GEMA : Jurnal Gentiaras Manajemen dan Akuntansi

 1 
ANALISIS KUALITAS AUDITOR DAN FAKTOR YANG MEMPENGARUHINYA (Studi pada Auditor Pemerintah di BPKP Perwakilan Provinsi Lampung) Hestin Ratna Wati; Victoria Ari Palma Akadiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.9

Abstract

The purpose of this study is to obtain empirical evidence to be known and analyzed about theinfluence of expertise, independence and ethics on audit quality in Government Auditors at BPKPRepresentatives of Lampung Province. Expertise is the ability of an auditor, the independence of mentalattitudes that can not be influenced by others, the ethics of a set of principles or values. This researchwas conducted at BPKP Lampung Province Representative.Sampling technique using non probability sampling with purposive sampling method, thesample used as much as 52 respondents. This research includes quantitative research. Using multiplelinear regression analysis. The results of this study show (1) Expertise affect the Quality Audit, (2)Independence affects Quality (3) Ethics does not affect the Quality Audit (4) Expertise, Independenceand Ethics affect the Quality Audit
ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT Victoria Ari Palma Akadiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This empirically study to analyze the characteristics company and change of auditors of therestatement on the companies listed on the Indonesia Stock Exchange from 2007 until 2011. Thecharacteristics of the company include the size of the company, the company's profitability as measuredby ROA (return on assets), leverage measured using DER (debt to equity ratio).The data used in this study were 506 sample companies listed on the Indonesia StockExchange. The hypothesis in this study was tested by means of logistic regression analysis usingsoftware tools SPSS 17.00.The results show that firm size variables significantly influence the accounting restatements andother variables such as profitability, leverage and change of auditors has no effect. Implications,limitations and suggestions will be discussed further in this study
Co-Authors Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Alfalink Intan Agustin Angela Merici Kusy Permata Sari Ayu Agus Tya Ningsih Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Citrawati Jatiningrum Desiderius Novena Kosta Desiderius Novena Kosta Dewi, Rosalia Fina Fenty ariany Hani Novanti Hestin Ratna Wati Imelda Sinaga, Imelda Manalu, Yohana Selviana H. Matheus Edwin Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Rosari, Renya Sari, Yohana Veny Pradita Suhendi, Andres Sumiyati, Lydia Suwandi Wahyuningtias, Prayolita Yohanes Adven Arelio Yustinus Lambyombar