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All Journal Jurnal Kendali Akuntansi Jurnal Akuntan Publik
Alya Sari Khanifah
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Economics, Econometrics & Finance

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Pengaruh Fee Audit Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik di Wilayah Semarang Vida Indah Viratna; Merliana Saputri; Alya Sari Khanifah; Etik Yuliana; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1962

Abstract

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.
Penerapan Strategi Lindung Nilai Pada Perusahaan Otomotif: Studi Kasus PT Astra International TBK Sektor Otomotif Anna Mubarokah; Alya Sari Khanifah; Rosario Putri Kusumaningtyas Mba Balu; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2062

Abstract

The importance of hedging is manifested in an international context, multinational companies face unique challenges related to currency fluctuations and geopolitical risks. PT Astra as a leading company in Indonesia with a very diverse business portfolio, is an interesting subject to be researched related to the strategies and hedging practices applied. Hedging can be done through various financial instruments such as futures, options, swaps, and other derivative instruments. PT Astra has successfully implemented an effective hedging strategy in dealing with risks in the automotive industry. This success is supported by the involvement of related parties, coordination between departments, and a good understanding of risk factors.
Co-Authors Anna Mubarokah Endang Kartini Panggiarti Etik Yuliana Herlina Manurung Merliana Saputri Rosario Putri Kusumaningtyas Mba Balu Vida Indah Viratna