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All Journal Jurnal ASET (Akuntansi Riset) Kajian Akuntansi
Helliana Helliana
Universitas Islam Bandung
Economics, Econometrics & Finance

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Influence of Competence, Independence, Tenure Audit and Quality of Financial Reports on Audit Quality Tata Tata Angraini; Yuhanis Ladewi; Aprianto Aprianto; Ida Zuraidah; Helliana Helliana
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.5844

Abstract

Objective study This For know influence auditor competence to audit quality, influence auditor independence against audit quality, tenure audit influence on audit quality and influence quality report finance to audit quality. Type study is associative and descriptive. Place study done in the accounting office Public in Palembang City. Variables used is auditor competence, auditor independence, audit tenure, quality report financial and audit quality. Data used are primary and secondary. Method data collection used is questionnaires and interviews. Deep data testing study This is the validity test and reliability test. Data analysis technique used is statistics descriptive and statistical inferential helped with Statistical Program For Special Science (SPSS). Research results show that influential auditor competence to audit quality, auditor independence effect to audit quality, influential tenure audit to audit quality and quality report finance influential to audit quality.
Earnings Quality: The Role of Owners Deden Tarmidi; Yuni Rosdiana; Helliana Helliana
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.49058

Abstract

This study is a continued study in earnings quality, with the aim of analyzing the effect of ownership structure consisting of concentrated ownership, institutional ownership and foreign ownership on earnings quality. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2020 are the research population using purposive sampling. In addition to causal research by analyzing the respective effects of concentrated ownership, institutional ownership and foreign ownership on earnings quality, a sensitivity test was also conducted by comparing the effect of each independent variable on earnings quality with different measurement indicators, namely Performance Adjusted Accrual including Tax (PAiT), which is a new measurement developed by researchers and used in the main research model compared to the existing measurement, namely Performance Adjusted Dicretionary Accrual (PAccr). With the using of STATA in statistical analysis, this study found a negative effect of institutional ownership on earnings quality, while the opposite result was found on the effect of foreign ownership, although in this study there was no effect of concentrated ownership. These results are expected to contribute to investors who use earnings information in making investment policies, besides that the results of this study can be used as input for management in making company policies, especially in the preparation of financial information.
Co-Authors Aprianto Aprianto Deden Tarmidi Ida Zuraidah Tata Tata Angraini Yuhanis Ladewi Yuni Rosdiana