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

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Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akutansi pada Koperasi Simpan Pinjam dan Pembiayaan Syariah di Kota Padang Aabidah Haswenova; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1195

Abstract

This study aims to examine the factors that influence the occurrence of accounting fraud tendencies. The independent variables used in this study are the appropriateness of compensation, conflict of interest, the effectiveness of internal controls, and information asymmetry while the dependent variable is the tendency of accounting fraud. The population in this study were KSPPS managers and administrators in the city of Padang with the sampling technique being purposive sampling. The data used is primary data obtained by distributing questionnaires to KSPPS administrators and managers in Padang City. Data from this questionnaire were analyzed using the IBM SPSS 23 application. The results of this study indicate that the suitability of compensation has a negative effect on the tendency of accounting fraud and information asymmetry have a positive effect on the tendency of accounting fraud, while conflict of interest and the effectiveness of internal control does not have an effect on the tendency of accounting.
Pengaruh Audit Tenure, Audit Capacity Stress, dan Entrenchment Effect Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2022 Deni Rahmadani; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1528

Abstract

This research examines the association of audit tenure, audit capacity stress, and entrenchment effect as independent variables on audit quality. This research was conducted at manufacturing companies listed on the Indonesia Stock exchange from 2019-2022. This research is important to do considering the literature review shows inconsistent results on each research variable. The research sample was selected through purposive sampling method and using multiple regression as the basis of analysis. The results of the research and hypothesis testing that have been carried out show that the first hypothesis is accepted where there is a significant negative effect between audit tenure and the quality of the audit results. The second hypothesis is rejected where there is no significant effect between audit capacity stress on the quality of audit results. The third hypothesis is rejected, where there is no effect of the entrenchment effect on the quality of audit results.
Pengaruh Profitabilitas, Debt Default, dan Reputasi KAP terhadap Opini Audit Going Concern: Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2022 Friska Meilani Ikrar; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1539

Abstract

This study aims to provide empirical evidence regarding the effect of pprofitability, debt default, and audit reputation on going concern audit opinion. This research uses a quantitative approach with the type of causal research. The population in this study are companies in the property and real estate sectors that have been listed on the Indonesia Stock Exchange (IDX) in 2019-2022. By using purposive sampling method obtained 192 samples. Profitability is measured by Return on Asset. Debt default is measured by dummy variables. Audit reputation is measured by dummy variables, and going concern audit opinion is measured using dummy variables. This study uses logistic regression analysis to test the proposed hypothesis. The research results show that profitability has a negative effect on going concern audit opinion, debt default and audit reputation have a significant effect on going concern audit opinion.
Co-Authors Aabidah Haswenova Deni Rahmadani Friska Meilani Ikrar