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All Journal Jurnal Manajemen
Ikraam Ikraam
Prodi Akuntansi Universitas IBA
Economics, Econometrics & Finance

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THE EFFECT OF AUDITOR INDEPENDENCE, EXPERIENCE, AND ACCOUNTABILITY ON AUDIT QUALITY (THE PUBLIC ACCOUNTANT OFFICE IN PALEMBANG CITY) Hadli Hadli; Wahyu Satria; Ikraam Ikraam
Jurnal Manajemen Vol 10 No 2 (2022): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v10i2.582

Abstract

This research aims to know the influence of the independence, the experience and the accountability to quality audits on public accountant in Palembang. Collecting samples in study using census method. Data collected by distributing questionnaries to 10 public accountant in Palembang, and only 6 public accountant willing to fill out the questionnaire. As many as 44 sheets and 39 sheets of questionnaires back. This research using SPSS version 25 for analyzing the data. The variables used in this study is composed of variabel dependent namely, the quality audit (Y), and the independent variables namely, the independence (X1), the experience (X2), and the accountability (X3). Based on the results of the test t significance level, indicating that the independence 0,003 < 0,05, experience 0,003 < 0,05 dan accountability auditor 0,578 > 0,05. The results of this research is the independence and experience auditor positive effect to the quality audit on publik accountant in Palembang, while the accountability of the auditor has no effect to the quality of the audit on publik accountant in Palembang.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2020 Hadli Hadli; Ikraam Ikraam; Christina Christina
Jurnal Manajemen Vol 10 No 4 (2022): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v10i4.771

Abstract

In the face of technological advancements and innovations as well as intense competition between companies, companies are encouraging companies to change their habits in managing their businesses, which were previously based on labor towards businesses with the main characteristics of science. The management of all company resources cannot be separated from the intervention of human resources in it. However, there are still many companies in Indonesia that have not managed Intellectual Capital optimally. The research was conducted to show the effect of Intellectual Capital on financial performance as measured by Return On Equity . The data that has been obtained is then processed by multiple linear regression analysis and tested on hypotheses between research variables, either partially or simultaneously in order to know the effect given. The data management used SPSS version 25. The results showed that simultaneously VACE, VAHC and STVA had a significant positive effect, but partially only the STVA variable had no effect on financial performance (ROE).
Co-Authors Christina Christina Hadli Hadli Wahyu Satria