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All Journal Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Windyastuti Windyastuti
UPN Veteran Yogyakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH AUDIT TENURE, FEE AUDIT, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT : THE EFFECT OF AUDIT TENURE, AUDIT FEE, AUDIT COMMITTEE, AND COMPANY SIZE ON AUDIT QUALITY Setya Aji Pamungkas; Dian Indri Purnamasari; Windyastuti Windyastuti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.166-175

Abstract

This study aims to examine the influence of audit tenure, audit fees, audit committee, and company size on audit quality. The population of this study is food and beverages listed on the Indonesian Stock Exchange with a new classification, namely Industrial Calcification (IDX-IC) for the period 2018-2020. Sampling was done by purposive sampling method, then the sample is 39 companies. This research was conducted by using logistic regression analysis. The results of this study indicate that audit tenure and audit fees have an impact on audit quality. The audit committee and company size do not affect audit quality.
KENAIKAN UPAH MINIMUM SEBAGAI SARANA PENGENTASAN KEMISKINAN Joko Susanto; Windyastuti Windyastuti
Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Vol 7 No 2 (2023): Vol. 7 No. 2, November 2023
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Sragen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32630/sukowati.v7i2.400

Abstract

Poverty alleviation is one measure of the success of economic development; therefore, this study analyzes the link between the minimum wage and the poverty rate. This study uses secondary data, which includes poverty rate, regency/city minimum wage, economic growth, unemployment rate, and length of road in the Greater Solo. The study period covers conditions from 2010 to 2020. Secondary data was analyzed using a panel data regression model based on Fully Modified Ordinary Least Square (FMOLS) estimation. Primary data from interviews with some development economists supplement the regression results. Preliminary data analysis utilized the Cross-Impact Matrix Multiplication Applied to Classification (MICMAC) method to analyze critical variables in poverty alleviation. The results showed increased regency/city minimum wage is followed by decreased poverty. Meanwhile, an increase in the open unemployment rate impacts an increase in the poverty rate. However, economic growth and the road length do not affect the Greater Solo area's poverty level. Furthermore, the results of the MICMAC analysis show a strong influence of the regency/city minimum wage and the open unemployment rate on the poverty rate. Meanwhile, economic growth and road length do not strongly influence the poverty rate.
Co-Authors Dian Indri Purnamasari Joko Susanto Setya Aji Pamungkas