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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Anggoro Yuli Cahyono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Reputasi KAP, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, dan Profitabilitas terhadap Opini Audit Going Concern: (Studi Empiris Pada Perusahaan Properti & Real Estate yang Terdaftar pada Bursa Efek Indonesi Periode 2019 – 2023) Celine Franssy Odelia Soraya; Anggoro Yuli Cahyono
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2329

Abstract

The purpose of this research is to get empirical evidence about the effect of public accounting firm reputation, company size, previous year audit opinion, and profitability to going concern audit opinion. The population in this research are based empirical studies on property and real estate companies listed in Indonesia Stock Exchange on period 2019 – 2023. The theory used in this research is agency theory and signaling theory. The method of determining sample in this research uses purposive sampling method with 44 sample property and real estate companies that have fulfilled the criteria. For this research using logistic regression analysis techniques and using statistical test tools SPSS version 22. The results of this research indicate that previous year audit opinion variable have a significant effect on the going concern audit opinion, while public accounting firm reputation, company size, and profitability variables have no effect on going concern audit opinion.
Pengaruh Komitmen Organisasi, Pengalaman Kerja, Profesionalisme dan Pendidikan, Terhadap Pertimbangan Tingkat Materialitas dalam Audit: (Studi Empiris Pada Auditor yang Bekerja di Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Barat) Utari Nur Annisa; Anggoro Yuli Cahyono
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.414

Abstract

This research aims to determine the influence of organizational commitment, work experience, professionalism and auditor education on consideration of the level of audit methodology for auditors working in public accounting firms in the South Jakarta and West Jakarta regions in 2024. The data sampling technique involves distributing questionnaires directly to respondents. The research population was auditors who worked in 9 Public Accounting Firms and obtained 78 questionnaires and all questionnaires could be processed. The data processing used was multiple linear regression analysis, tested using the Statistical Package For The Social Science (SPSS) program version 22 and Microsoft Excel 2010. Based on the research results, it can be concluded that organizational commitment (X1) and auditor education (X4) have a significant effect on consideration of audit materiality level (Y), while work experience (X2) and professionalism (X3) have no effect on consideration of audit materiality level (Y).
Co-Authors Celine Franssy Odelia Soraya Utari Nur Annisa