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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKSPANSI
Hiro Tugiman, Hiro
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Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Sari, Anisa Mustika; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aimed to determine the effect of good corporate governance which consisit of bord of commissioner, independent commissioner and audit committee, and size firm, on firm performace measured by Altman Z-Score, either simultaneously or partialliy.This research is descriptive verification and causality research. Unit analysis that used in this research is non manufacturing BUMN. This research using sampel data which chosen through purposive sampling technique and there are 12 firms during six years, from 2010 to 2015. This research using panel data regression analysis technique.The result shows that simultaneously, board of commissioner, independent commissioner, audit committee, and firm size have effect on firm performance. Partially, board of commissioner has positive effect on firm performance. Independent commissioner has no effect on firm performance. Audit committee has positive effect on firm performance, and firm size has no effect on firm performance. Keywords: Good Corporate Governance, Firm Size, Altman Z-Score
PENGARUH INDEPENDENSI AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung) Wahyuni, Nadya Dwi; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The audit report produced by an auditor must be quality because audit report is share to the users of financial statement such as shareholders and investor as one basic for decision making. The users of financial statement expect the public accountant profession conduct independent and impartial assessment of the information presented by the company management in the financial statements. But in the practice there are many cases involving public accountant that impact on doubted the quality of audit. The population in this research is the all audiotrs who work at KAP in Bandung. The sample in this research is 54 auditors with using convenience sampling method. Data were analyzed using multiple regression linear. The result of this research provide empirical evidence that simultaneously variable of auditor’s independency and time budget pressure have a significant effect on audit quality. In partially variable of auditor’s independency and time budget pressure with positive direction have a significant effect on audit quality. Keywords: Auditor’s Independency, Time Budget Pressure, Audit Quality
Co-Authors Anisa Mustika Sari, Anisa Mustika Annisa Nurbaiti Anugrah, Elsa Cintia Dedik Nur Triyanto Nadya Dwi Wahyuni, Nadya Dwi