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All Journal Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Agama
Diah Kusumawardani, Diah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Kusumawardani, Diah; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of independency, audit fee, and objectivity on audit quality. Therespondents are all auditor’s staffs with the position from junior up to manager who work at Public AccountingOffice Surabaya. The sample are 8 Public Accounting Offices which are represented by 46 auditor’s staffs whohave been selected by using simple random sampling method. The data of this research has been obtained byissuing questionnaires directly shared to the respondents in the middle of November 2015. The analysistechnique has been done by using multiple linear regressions analysis. The result of this research has provedthat: (a) independency has positive influence to the audit quality, it means that when an auditor is independentso that the quality of an auditor is well; (b) audit fee has positive influence to the audit quality, it means thataudit fee can support the complexity of the service which has been provided by the auditor so that it will giveboost the good quality of the audit of the auditor; (c) objectivity has positive influence to the audit quality, itmeans that auditor cannot be stated have a good quality when the auditor does not act objectively based on theauthentic evidences from the existing fact that have been obtained.Keywords: Independency, Audit Fee, Objectivity, Audit Quality.
Makna Wudhu dalam Kehidupan menurut Al-Qur'an dan Hadis Kusumawardani, Diah
Jurnal Riset Agama Vol. 1 No. 1 (2021): April
Publisher : Fakultas Ushuluddin UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jra.v1i1.14261

Abstract

The purpose of this study is to discuss the meaning of ablution in life according to the Qur'an and the hadith of the Prophet. This research method uses a qualitative type through literature study with content analysis. The results and discussion of this study include general views on ablution, the arguments of the Qur'an and hadith about ablution, and the influence of ablution in life. This study concludes that by performing ablution according to the guidance taught by the Prophet Muhammad and living every washing and ablution movements as well as the motivation from within to maintain ablution so as to make all subjects able to overcome obstacles and challenges. This research is expected to have benefits for enriching the treasures of Islamic knowledge.
Co-Authors Akhmad Riduwan