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Journal : JES (Jurnal Ekonomi STIEP)

PENGARUH TENURE KAP DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN DIMODERASI KOMITE AUDIT Tia Apriani; Megawati
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.898 KB) | DOI: 10.54526/jes.v6i2.63

Abstract

This study aims to examine and analyze the influence of KAP tenure and audit fees on audit quality by moderating the audit committee. This type of research is quantitative research, using secondary data in the form of data from annual reports and financial reportscompanies listed on the Indonesia Stock Exchange. The population selected in the study as the object of research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2015-2017. The analytical method in this study is Moderated Regression Analysis (MRA) and SPSS version 24 statistical analysis. The results show that KAP tenure and audit fees have no effect on audit quality. The audit committee moderation variable is not able to moderate the relationship between KAP tenure and audit fee on audit quality.
PENGARUH FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR DENGAN FINANCIAL ATTITUDE SEBAGAI VARIABEL INTERVENING Tia Apriani; Mardiyati Mardiyati; Megawati Megawati
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.101

Abstract

The positive impact of technological advances is to make it easier for humans to meet their needs, and the negative impact is that it will make humans spend their resources to meet their desires and not their needs. So, if the fulfillment of these needs is not well controlled, it will have an impact on the future and financial behavior of humans. One of the variables that influence financial behavior is financial knowledge. The implementation of good financial behavior is not an easy thing for students to do. This study examined the financial behavior of students of IBE Indonesia in the 5th and 7th semesters of the accounting department. Thus, the students should have good financial knowledge in managing their finances, so that financial problems can be avoided. The population in this study was 144 students and the sample was 64 students. the sample was determined using the formula of Taro Yamane. The results of this study were the effect of directly stating that the variable financial knowledge has a significant influence (p < 0.001) on the variable financial behavior with an effect of 0.068. Effect indirectly stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.05) on the variable Financial Behavior with an effect of 0.018. The total effect stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.001) on the variable Financial Behavior with an effect of 0.087. Keywords: Financial Knowledge, Financial Behavior dan Financial Attitude