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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) PENG: Jurnal Ekonomi dan Manajemen
Astro Yudha Kertarajasa
Institut Teknologi dan Bisnis PalComTech
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Meta Analisis: Kualitas audit berdasarkan persepsi auditor eksternal Indonesia Periode 2007-2022 Astro Yudha Kertarajasa
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1157

Abstract

Frauds committed by external auditors (public accountants) in the country opens Indonesian citizens' insight into how the audited entity commits bribes to obtain good audit results. The different interests of business people and management make quality audits difficult to carry out. This study aims to describe state of the art research on external auditor perceptions of audit quality in Indonesia from 2007 to 2022. The research method used is meta-analysis and external auditor perceptions of audit quality as the unit of analysis in this study. Data collection techniques with documentation techniques by collecting previous studies on external auditors' perceptions of audit quality. The results of the research show that the study of external auditors' perceptions of audit quality in Indonesia began in 2007 and will continue until 2022. Meanwhile, indicators for measuring audit quality begin with auditor competence, independence and ethics as a moderation for measuring audit quality. The results showed that the most widely used measurement indicator was the independence indicator with a total of 47 studies or around 16% of the 88 journals and continued with competency indicators with a total of 36 researchers or around 13.3% of the 88 journals. The use of the same measurement indicators for audit quality will not necessarily make the results of one study the same with another. So there will be inconsistent research results.
Analisis Kinerja Keuangan Menggunakan Metode Vertikal pada Ultrajaya Milk Industry & Trading Company Tbk (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2022 dan 2023) Astro Yudha Kertarajasa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari-Maret, Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/c5ymdz29

Abstract

Qualitative descriptive research is the kind of study that this is. The objectives of this study are to comprehend and evaluate Ultrajaya Milk Industry & Trading Company Tbk's (Ultrajaya) financial performance using a vertical analysis approach. The financial records of Ultrajaya Milk Industry & Trading Company Tbk (Ultrajaya) for the years 2022 and 2023, with a sample of two years, comprise the population of this study. The outcomes of Ultrajaya Milk Industry & Trading Company Tbk, Tbk's vertical analysis of its balance sheet for the years 2022–2023 are ideal. The total assets post, which is higher than the total liabilities post, illustrates this. This indicates that the corporation has sufficient assets to pay off all of its debts and still has assets left over after that. This indicates that the business has a healthy margin of safety and sound financial standing. The profit and loss report's vertical analysis reveals that operational expenses have grown dramatically and have an impact on operating profitability. The profit for the year has improved significantly despite an increase in the cost of products sold. All things considered, the year-over-year growth in profit is indicative of strong financial performance and offers numerous advantages to the business, such as raised share value, dividend payments, and greater flexibility with regard to debt and investment management.  In summary, Ultrajaya Milk Industry & Trading Company Tbk Tbk exhibits excellent financial performance.
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