Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Aulia Saputra
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Health Professions

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan Aulia Saputra; Dwi Setiawan Susanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 02 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.383 KB) | DOI: 10.35838/jrap.2016.003.02.16

Abstract

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83
CAPITAL MARKET EFFICIENCY AND RETAIL INVESTOR RISK Ahmad Yani; Aulia Saputra
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.314

Abstract

This study aims to present a thorough analysis of the relationship between capital market efficiency and the risk faced by retail investors. Market efficiency is defined as the ability of the market to reflect all available information in asset prices, while retail investors' risk includes both systematic risk and idiosyncratic risk that they may experience. This study uses a theoretical framework that integrates the theories of market efficiency, investor behavior, and risk management. Market efficiency was also found to have a significant impact on the level of risk faced by retail investors. A more efficient market theoretically reduces the potential for arbitrage and increases transparency, but at the same time, can magnify market volatility. This research provides deep insight into how market efficiency and retail investor risk are intertwined and provides a basis for the development of adaptive investment strategies. Practical implications of the findings include the need for better financial education, emphasis on portfolio diversification, and increased investor awareness of the impact of market information on their investment behavior.
Co-Authors Ahmad Yani Dwi Setiawan Susanto