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All Journal Journal of Applied Accounting And Business (JAAB) SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan)
Arief Tri Hardiyanto
Universitas Pakuan
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Mechanical Engineering

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Pengaruh Tingkat Suku Bunga Bank Indonesia Terhadap Yield Obligasi Korporasi (Studi Kasus Pada Perusahaan Yang Terdaftar di IBPA) Nida Auliana Umami; Arief Tri Hardiyanto; Aang Munawar
SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Vol 1 (2019)
Publisher : SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.886 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh tingkat suku bunga Bank Indonesia terhadap yield obligasi korporasi yang terdaftar di IBPA tahun 2012-2016. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan yang terdaftar di IBPA, dan berdasarkan kriteria yang telah ditentukan diperoleh sampel penelitian sebanyak 23 emiten (perusahaan). Metode analisis yang digunakan ialah analisis regresi data panel dengan alat bantu software statistik Eviews versi 9.0. Hasil penelitian menunjukkan bahwa; (1) variabel tingkat suku bunga Bank Indonesia berpengaruh positif terhadap yield obligasi.
Pengaruh Independensi Auditor, Fee Audit dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik : Studi Empiris Pada Kantor Akuntan Publik di Bogor Hermalia Putri; Arief Tri Hardiyanto; Lia Dahlia Iryani
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.498

Abstract

This study is to explain the effect of auditor independence, fee audit and auditor competence on audit quality at the Public Accounting Firm (Empirical Study at the Public Accounting Firm in Bogor). This research method uses primary data with convenience sampling method.. With a population of 40 and a sample of 3 (three) KAP. The results of this study based on the test results with the t test show that auditor independence has no effect on audit quality, audit fees have no effect on audit quality and auditor competence has a significant effect on audit quality. The results of the study based on simultaneous testing with the F test show that auditor independence, audit fees and auditor competence have a joint and significant effect on audit quality.
Co-Authors Aang Munawar Hermalia Putri Lia Dahlia Iryani Nida Auliana Umami