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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi
Dekeng Setyo Budiarto
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Economics, Econometrics & Finance

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Important Factors Influencing Audit Quality And Audit Opinion Dekeng Setyo Budiarto; Dicky Prasetya Nugraha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.7892

Abstract

Agency theory explains that there is a conflict of interest between shareholders and company managers because of the different amounts of information. External auditors who were independent third parties can mediate to reduce this problem. This research examines the influence of solvency, audit lag, and good corporate governance on audit quality and opinion. The object of this research is 47 banks listed on the Indonesia Stock Exchange. The data used are financial reports published from 2018-2022. The analysis results show that only 35 banks meet the criteria as samples. The research results show that audit lag does not affect audit opinion, while the hypothesis significantly impacts both audit lag and audit opinion. This research provides recommendations to shareholders and company owners to improve governance to obtain an audit opinion that meets expectations.
Maximizing the Characteristics of Qualitative Financial Statements of MSMEs in Bantul Regency Nusron, Lulu Amalia; Clara Annisa Hendrawati Putri; Dekeng Setyo Budiarto
Jurnal Akuntansi Vol. 15 No. 3 (2025): Vol. 15 No. 3
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.3.197-206

Abstract

This study investigates the influence of human resource competence, the utilization of accounting information systems, and the implementation of SAK EMKM on the qualitative characteristics of financial statements among micro, small, and medium enterprises (MSMEs) in Bantul Regency, Indonesia. A quantitative approach was adopted, utilizing primary data collected from 120 MSME owners and operators through an online questionnaire distributed via Google Forms. Respondents were selected using purposive sampling. The data were analyzed using descriptive statistics, validity and reliability testing, and multiple linear regression analysis with the aid of SPSS version 25. The results reveal that human resource competence, accounting information systems, and the implementation of SAK EMKM significantly and positively impact the qualitative characteristics of MSME financial statements. These findings emphasize the critical role of improving human resource capabilities, leveraging accounting information systems, and applying relevant financial reporting standards to enhance the quality of financial reporting in the MSME sector.
Co-Authors Clara Annisa Hendrawati Putri Dicky Prasetya Nugraha Lulu Amalia Nusron