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Shella Febrianisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Pengalaman Kerja, Independensi,Objektivitas,Integritas,Kompetensi Dan Etika Terhadap Kualitas Audit Shella Febrianisa; Cris Kuntadi
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1990

Abstract

The quality of the audit produced by the auditor is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of work experience, independence, objectivity, integrity, competence and ethics on audit quality. Auditors' work experience can improve their ability to detect errors and make appropriate assessments. The auditor's independence, objectivity and integrity guarantee that the audit process is carried out professionally and is not influenced by certain interests. In addition, auditor competency and ethics are important factors in ensuring that audits are carried out with capability and high ethical standards. This research uses primary data collected through questionnaires distributed to auditors who work at Public Accounting Firms (KAP) in Indonesia. The work experience variable is measured by the number of years working as an auditor, independence is measured by relationships with clients, objectivity is measured by the ability not to be influenced by pressure, integrity is measured by the principles of professional ethics, competence is measured by audit knowledge and abilities, and ethics is measured by the application of a professional code of ethics. Audit quality is assessed based on the auditor's perception of the quality of the audit produced. The research results show that work experience, independence, objectivity, integrity, competence and ethics have a positive and significant influence on audit quality. These findings indicate that the higher the auditor's work experience, independence, objectivity, integrity, competence and ethics, the better the resulting audit quality. This research provides important implications for the audit profession in improving audit quality through improving the factors that influence it. The results of this research can also be used as consideration for regulators and other stakeholders in establishing standards and guidelines for the audit profession.
Pengaruh Pengalaman Kerja, Independensi,Objektivitas,Integritas,Kompetensi Dan Etika Terhadap Kualitas Audit Shella Febrianisa; Cris Kuntadi
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1990

Abstract

The quality of the audit produced by the auditor is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of work experience, independence, objectivity, integrity, competence and ethics on audit quality. Auditors' work experience can improve their ability to detect errors and make appropriate assessments. The auditor's independence, objectivity and integrity guarantee that the audit process is carried out professionally and is not influenced by certain interests. In addition, auditor competency and ethics are important factors in ensuring that audits are carried out with capability and high ethical standards. This research uses primary data collected through questionnaires distributed to auditors who work at Public Accounting Firms (KAP) in Indonesia. The work experience variable is measured by the number of years working as an auditor, independence is measured by relationships with clients, objectivity is measured by the ability not to be influenced by pressure, integrity is measured by the principles of professional ethics, competence is measured by audit knowledge and abilities, and ethics is measured by the application of a professional code of ethics. Audit quality is assessed based on the auditor's perception of the quality of the audit produced. The research results show that work experience, independence, objectivity, integrity, competence and ethics have a positive and significant influence on audit quality. These findings indicate that the higher the auditor's work experience, independence, objectivity, integrity, competence and ethics, the better the resulting audit quality. This research provides important implications for the audit profession in improving audit quality through improving the factors that influence it. The results of this research can also be used as consideration for regulators and other stakeholders in establishing standards and guidelines for the audit profession.
Analisis Rasio Keuangan Koperasi Syariah : Studi Kasus KSPPS Al-Hikmah Baginda Sultan Aritonang; Ravika Pebriani; Regita Isna Aisyah; Shella Febrianisa; Ersi sisdianto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 2 (2024): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i2.68

Abstract

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor. The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.
Co-Authors Baginda Sultan Aritonang Cris Kuntadi Ersi Sisdianto Ravika Pebriani Regita Isna Aisyah