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Fera Damayanti
Universitas Tanjungpura, Indonesia
Religion Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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Pengaruh Kompetensi, Independensi dan Pengalaman Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi Sekar Rika Namira Anjani; Fera Damayanti; Helisa Noviarty
Jurnal Syntax Admiration Vol. 5 No. 8 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i8.1541

Abstract

Auditor ability, independence, and experience are elements that can have an impact on audit quality; this study focuses on auditor ethics as moderation. Auditors working in the West Kalimantan Provincial Inspectorate Office are the subject of this study. A sample of 35 people who answered was collected by purposive sampling method. This study uses primary data through distributing questionnaires to respondents. Descriptive statistical tests, validity, reliability, normality, multicolinerity, heteroscedasticity, coefficient of determination, F, and t tests were performed on each variable using SPSS 25. The results of this study are the effect of auditor ability is not related to audit quality, independence factors and auditor experience are positively related to audit quality. And auditor ethics cannot moderate the factors of competence, independence and auditor experience on audit quality.
Pengaruh Profitabilitas, Struktur Modal, dan Komisaris Independen Terhadap Kualitas Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Meyra Putri Faradina; Fera Damayanti; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8096

Abstract

This study aims to analyze the effect of profitability, capital structure, and independent commissioners on earnings quality in banking sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Profit is an important part of financial statements because it reflects the company's ability to generate stable profits in each period. Earnings quality is the main indicator in assessing the reliability of a company's financial information. This study uses a quantitative method with secondary data obtained from the annual reports of each company. Data analysis was carried out using IBM SPSS version 26 through descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis tests. The study population was banking companies listed on the IDX for the 2021–2023 period, with a purposive sampling technique that resulted in 30 companies and a total of 90 observations. The results of the study show that simultaneously, profitability, capital structure, and independent commissioners have a positive effect on earnings quality. Partially, profitability and capital structure have a significant positive effect, while independent commissioners have no effect on earnings quality.
Co-Authors Helisa Noviarty Meyra Putri Faradina Sekar Rika Namira Anjani Syarbini Ikhsan