Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Social Service and Research Eduvest - Journal of Universal Studies
Slamet Wahyudi
Faculty of Economics and Business, University of Muhammadiyah Jakarta
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of Audit Quality in Moderating Audit Tenure, Audit Fees, Auditor’s Reputation and Audit Committees on the Integrity of Financial Statements Slamet Wahyudi; Sabaruddin Sabaruddin
International Journal of Social Service and Research Vol. 3 No. 8 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i8.476

Abstract

Research Aims: This study aims to empirically prove the effect of factors such as Audit Tenure, Audit Fee, Auditor’s Reputation and Audit Committee on the Integrity of Financial Statements which is moderated by Audit Quality. Companies that are the object of research are banking companies listed on the Indonesia Stock Exchange in the observation period from 2014 to 2022. Design/Methodology/Approach: The research sample used 20 banking companies listed on the Indonesia Stock Exchange which were taken based on a purposive sampling technique. Research analysis uses Logistic Regression with Moderating Regression Analysis. Research Finding: Based on the analysis of research results using Logistic Regression with Moderating Regression Analysis (MRA) it can be concluded that Tenure Audits do not have a significant influence on the integrity of financial statements. Audit Fee has no significant influence on the integrity of financial statements. Auditor's reputation has a significant positive effect on the integrity of financial statements. The audit committee has a significant positive influence on the integrity of financial statements. Audit quality has not been able to moderate the influence of tenure audits on the integrity of financial statements. Audit quality has not been able to moderate audit fees on the integrity of financial statements. Audit quality is positively and significantly able to moderate the effect of auditor's reputation on the integrity of financial statements. Audit quality is positively and significantly able to moderate the influence of the audit committee on the integrity of financial statements. Theoretical contribution/Originality: The results of this study can be used as a contribution to Agency Theory.
Machiavellian Traits, Locus of Control, and Ministry of Finance Supervision: Influence on Auditor Dysfunction Muhammad Ramadhan Kenoriza; Slamet Wahyudi
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50781

Abstract

Auditor dysfunction directly affects audit quality, necessitating efforts to minimize its triggers and foster a professional work environment. This study aims to analyze the influence of Machiavellian traits, locus of control, and the effectiveness of the Ministry of Finance’s coaching and supervision program on dysfunctional auditor behavior. This research is classified as quantitative research. The data collection method employed is primary data, utilizing a questionnaire distribution approach. Questionnaires were distributed to 148 external auditor respondents working at Public Accounting Firms in the South Jakarta area. The sampling technique used was non-probability sampling. The results of this study indicate, in part, that Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, locus of control has a negative and significant effect on dysfunctional auditor behavior, and the Ministry of Finance of the Republic of Indonesia’s coaching and supervision program has a positive and significant effect on reducing dysfunctional auditor behavior.
Co-Authors Muhammad Ramadhan Kenoriza Sabaruddin Sabaruddin