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All Journal EconBank : Journal Economics and Banking JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Santosa, R. Ery Wibowo A
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Economics, Econometrics & Finance Social Sciences

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DETERMINAN KUALITAS AUDIT MENURUT TEORI ATRIBUSI Santosa, R. Ery Wibowo A; Kristiana, Ida; Faturochmah, Sendifida
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to empirically prove the effect of Independence, Due Professional Care, and Time Budget Pressure on Audit Quality and work experience. The number of samples used in this study was 64 auditors from 13 Public Accounting Firms in Semarang City. Sampling in this study was carried out using the purposive sampling technique, namely determining the sample by taking samples from the population based on specific criteria. This research uses quantitative data analysis techniques and data analysis methods with Partial Least Square (PLS) approach using WarpPLS 7.0 software. The analysis technique used is the outer model and the inner model. The results of this study indicate that independence has a positive effect on audit quality, due professional care has a positive impact on quality, time budget pressure has a negative effect on audit quality, and work experience does not affect audit quality.
An INTEGRATED MODEL TO EXPLAIN EARNINGS QUALITY: FINANCIAL PERFORMANCE AS A INTERVENING Herlina, Herlina; Santosa, R. Ery Wibowo A; Alfitri, Destiana Nur; Nugroho, Wawan Sadtyo
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.257

Abstract

This study aims to empirically determine the relationship between intellectual capital and accounting conservatism on earnings quality with financial performance as an intervening variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The sample was selected using a purposive sampling method to produce 35 companies. The analysis technique in this research is Multiple Linear Regression Analysis with a path analysis model. Based on the outcomes of the study shows that intellectual capital has an effect on financial performance, accounting conservatism has no effect on financial performance, intellectual capital has an effect on earnings quality, accounting conservatism has no effect on earnings quality, financial performance has an effect on earnings quality, financial performance is not able to mediate the influence of intellectual capital on earnings quality, financial performance is not able to mediate the effect of accounting conservatism on earnings quality.
Co-Authors Alfitri, Destiana Nur Faturochmah, Sendifida Herlina Herlina Kristiana, Ida Wawan Sadtyo Nugroho, Wawan Sadtyo