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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Henri Agustin
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Ekonomi Value Added dan Market Value Added terhadap Return Saham Rafky Aulya; Henri Agustin
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.705

Abstract

This study aims to examine the effect of Value Added Economy and Market Added Value on Stock Returns in Food and Beverage Companies. The population in this study are Food and Beverage Companies listed on the IDX for the 2016-2020 period. The research sample was determined by using purposive sampling method with a total sample of 37 Food and Beverage Companies. This study uses secondary data from the company's annual report. The analytical method used is panel data regression. The results showed that the economic value added variable had no effect on stock returns. The market value added variable has a significant effect on stock returns. The economic value added and market added value variables together have no effect on stock returns.
Pengaruh Kompetensi dan Tekanan Waktu terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Skeptisisme Professional sebagai Variabel Moderasi Yeni Ika Safitri; Henri Agustin; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.984

Abstract

This research is intended to know (1) the effect of competence on the auditor's ability to detect fraud (2) the effect of time pressure on the auditor's ability to detect fraud (3) the effect of competence on the auditor's ability to detect fraud with professional skepticism as a moderating variable (4) the effect of time pressure on the auditor's ability to detect fraud with professional skepticism as a moderating variable. This research was conducted on 18 Public Accounting Firms in the cities of Padang, Pekanbaru and Jambi which were registered with IAPI in 2022. The sampling method used total sampling. This research uses moderation regression analysis. The results of this study indicate that competence has a significant positive effect on the auditor's ability to detect fraud, time pressure has a significant negative effect on the auditor's ability to detect fraud, professional skepticism strengthens the effect of competence on the auditor's ability to detect fraud, while professional skepticism is unable to moderate the effect of time pressure on auditor's ability to detect fraud.
Co-Authors Rafky Aulya Sany Dwita Yeni Ika Safitri