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All Journal The Journal of Educational Development Ganaya: Jurnal Ilmu Sosial dan Humaniora PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Applied Sciences (FJAS) Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Public and Business Accounting Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal
Hari Setiono, Hari
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Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Kemampuan Auditor Mendeteksi Kecurangan: Sebuah Analisa Faktor: Studi Kasus Pada KAP Tanzil di Surabaya Bunga Yulia, Monica; Setiono, Hari; Isnaini, Nurdiana Fitri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4352

Abstract

The purpose of this study was to determine the partial significant effect of auditor experience, professional skepticism and auditor competence on the auditor's ability to detect fraud at the KAP Tanzil in Surabaya. This study includes quantitative research with primary data sources. The population of this research is 20 auditors who work at KAP Tanzil in the city of Surabaya, with the saturated sample method. The independent variable of this study is the auditor's experience (X1), professional skepticism (X2), competence (X3) and the dependent variable is the auditor's ability to detect fraud (Y). The research instrument is a questionnaire with Likert scale measurements which are processed using SmartPLS ver3. The results of this study are the auditor's experience variable resulting in a p-value of 0.012 and a t-statistic of 2.534. Then, professional skepticism resulted in a p-value of 0.028 and a t-statistic of 2.205. While the competence variable produces a p-value of 0.006 and a t-statistic of 2.744. Each dependent variable has a p-value (p < 0.05) and a t-statistic (t > 1.96) which means a significant alpha of 5% resulting in a positive effect on the independent variable. The conclusion is that the variables of auditor experience, professional skepticism and competence have a partial significant effect on the auditor's ability to detect fraud at the KAP Tanzil in Surabaya.
Pengaruh Profitabilitas, Solvabilitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Intervening Ningsih, Ajeng Kasiatin; Setiono, Hari; Imiddaviq, M. Bahril
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2062

Abstract

This study examines the impact of profitability and solvency on firm value, with firm size as an intervening variable, in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2024. This research is driven by inconsistent results from previous studies and the dynamic conditions faced by this sector in the post-pandemic era. A quantitative associative method was used with purposive sampling, resulting in 29 companies as research samples and 145 observations. Data were analyzed using multiple linear regression and path analysis with IBM SPSS 2022. Return on equity (ROE) measures profitability, debt-to-equity ratio (DER) measures solvency, price-to-book value (PBV) measures firm value, and total assets (Ln) measures firm size. The findings show that profitability and solvency significantly affect firm size. Profitability and firm size significantly affect firm value, while solvency shows no direct impact on firm value. However, both profitability and solvency indirectly affect firm value through firm size. These results show how important firm size is in linking financial ratios and provide concrete evidence supporting signaling theory to explain how investors view the food and beverage industry in Indonesia.
Co-Authors Anggreini, Winsa Septi Bahril Ilmiddaviq, Muhammad Bunga Yulia, Monica Cahyani, Aprilia Dwi Fitri Isnaini, Nurdiana I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Imiddaviq, M. Bahril Isnaini, Nurdiana Fitri Jamhari Jamhari kasnowo, kasnowo Margarita, Lely Fithri Nela Muhammad Yunus Ningsih, Ajeng Kasiatin Nur Ainiyah Putri Agustina Ragil Puspita Wulan Aprilia, Putri Regita Putri, Adinda Rini Armin SOEGIYANTO Sulaiman Sulaiman SYAIFUL BAHRI Tatas Ridho Nugroho Teguh Santosa