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All Journal JMPO Jurnal Akuntansi, Keuangan dan Perpajakan
Yusuf, Fahri
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Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit Syahputra, Rizki; Yusuf, Fadel; Yusuf, Fahri
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 1 (2024): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i1.1631

Abstract

This study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have been set from 2017 to 2020, a sample of 11 property and real estate companies listed on the Indonesia Stock Exchange was taken. The data collection technique used is the documentation method. The data analysis technique used in this study is logistic regression test and hypothesis testing using the SPSS 25 program. The results of the study found that the Audit Fee has a significant effect on Audit Quality. Audit rotation has no significant effect on Audit Quality. Audit tenure has no significant effect on Audit Quality. Meanwhile, from hypothesis testing simultaneously Fee Audit, Audit Rotation and Audit tenure, simultaneously affect Audit Quality.AbstrakPenelitian ini bertujuan untuk mengetahui apakah Fee Audit, Rotasi Audit dan Audit tenure berpengaruh terhadap Kualitas Audit pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (2017-2020). Metode penelitian ini menggunakan penelitian asosiatif. Populasi dalam penelitian ini sebanyak 65 perusahaan property dan real estate. Berdasarkan kriteria yang telah ditetapkan dari tahun 2017 hingga 2020 diambil sampel sebanyak 11 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data yang digunakan adalah metode dokumentasi. Teknik analisis data yang digunakan pada penelitian ini adalah uji regresi logistik dan uji hipotesis dengan menggunakan program SPSS 25. Hasil penelitian menemukan bahwa Fee Audit berpengaruh signifikan terhadap Kualitas Audit. Rotasi Audit tidak berpengaruh signifikan terhadap Kualitas Audit. Audit tenure tidak berpengaruh signifikan terhadap Kualitas Audit. Sedangkan dari uji hipotesis secara simultan Fee Audit, Rotasi Audit dan Audit tenure, secara simultan berpengaruh terhadap Kualitas Audit.
Integration of Character Values in Physical Education Learning: An Analysis Databased on GARUDA (Gerba Rujukan Digital) Yusuf, Fahri; Azhariat, Citra; Bhakti, Yopi Hutomo; Yulisatria, Guntur; Suhariyanti, Mela; Anwar, Khamdan
Jurnal Master Penjas & Olahraga Vol. 6 No. 2 (2025): Jurnal Master Penjas & Olahraga (JMPO)
Publisher : STKIP Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37742/jmpo.v6i2.174

Abstract

This study examines scientific evidence on the integration of character values in Physical Education, Sports, and Health (PJOK) learning in Indonesia. Using a Systematic Literature Review approach guided by PRISMA, data were collected from the Garba Rujukan Digital (Garuda) database covering publications from 2010 to 2025. Inclusion criteria focused on Indonesian-language journal articles that explicitly discussed character value integration in PJOK at various educational levels. Fifteen eligible articles were analyzed. Findings show a notable rise in publications between 2021 and 2025, indicating increasing academic attention to character education through PJOK. Dominant values integrated include discipline, responsibility, cooperation, honesty, and sportsmanship, while social care, peaceful attitudes, and religiosity are less represented. Successful implementation is influenced by teacher role modeling, consistent positive habits, and reflective learning strategies. Overall, PJOK functions as a strategic medium for holistic character development that combines physical, social, emotional, and moral dimensions to cultivate healthy and resilient students.
Co-Authors Anwar, Khamdan Azhariat, Citra Bhakti, Yopi Hutomo Guntur Yulisatria Suhariyanti, Mela Syahputra, Rizki Yusuf, Fadel