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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Novita WeningTyas Respati
Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, Banjarmasin
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan: Studi pada Perbankan yang Terdaftar di BEI Tahun 2017-2019 Muhammad Idris Ashari; Novita WeningTyas Respati; Muhammad Hudaya
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.v5i4.960

Abstract

Financial performance of banking is an indicator that measures the successful or unsuccessful of a bank in carrying out its business activities and indicates that management has managed resources effectively and efficiently. Financial performance is proxied by the entity's profit growth. This study verifies and analyzes the influence of Non-Performing Loans, Loan to Deposit Ratio, Return on Assets, Operating Expenses, Operating Income, Inflation, Net Interest Margin, and Intellectual Capital on Financial Performance of Banking. Type of this research is associative. Population of this research is all around banks where listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was a census/sampling technique, total sample obtained was 41 banks. Hypothesis testing using multiple linear regression. The difference with previous research situated on the addition of the Net Interest Margin and Intellectual Capital variables. The Results of this research prove that NPL has a negative effect on financial performance. LDR, ROA, BOPO, Inflation, NIM, and IC have no effect on financial performance.
Determinan Kualitas Audit pada Sektor Basic Materials (2020-2024) Siti Zainab; Novita Weningtyas Respati
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.v8i3.4606

Abstract

This study examines the determinants of audit quality in basic materials companies on the Indonesia Stock Exchange (2020–2024), amid increasing public skepticism toward the profession. Using a purposive sampling method, a sample of 52 firms was selected over a five-year period, yielding 260 firm year observations for panel data analysis. The research analyzes the impact of audit committees, audit fees, audit tenure, audit firm size, and time budget pressure. The findings reveal that only the committee has a significant positive effect on audit quality, whereas audit fees, audit tenure, audit firm size, and time budget pressure have no significant effect. Effective audit committee oversight, as emphasized in SA 260 and SA 265 (2025), emerges as a key driver of audit quality, suggesting that strengthening audit committee effectiveness is essential for improving audit quality in the basic materials sector. Professional integrity and compliance with SPAP and KEPAP also remain fundamental safeguards for maintaining audit quality. Future research should explore additional determinants, adopt more representative audit quality proxies, refine the measurement of time budget pressure, and examine broader industry settings to improve the generalizability of findings.
Co-Authors Hudaya, Muhammad Muhammad Idris Ashari Siti Zainab