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All Journal Jurnal Riset Terapan Akuntansi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Radiant : Journal of Applied, Social, and Education Studies
Deliana , Deliana
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor-faktor yang mempengaruhi Kapabilitas Auditor Dalam Mendeteksi Fraud: Profesionalisme Auditor, Fraud Risk Assessment, Independensi dan Skeptisme Profesional Lestari, Susi; Kuntadi, Cris; Deliana , Deliana
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 6 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang mempengaruhi Kapabilitas Auditor Dalam Mendeteksi Fraud, yaitu Profesionalisme Auditor, Fraud Risk Assessment, Independensi dan Skeptisme Profesional, suatu studi literatur akuntansi perpajakan. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Profesionalisme Auditor berpengaruh terhadap kapabilitas Audit Internal; 2) Fraud Risk Assessment berpengaruh terhadap kapabilitas Audit Internal; 3) Independensi Auditor berpengaruh terhadap Kapabilitas Audit; dan 4) Skeptisme Profesional berpengaruh terhadap Kapabilitas Audit.
Analysis of Word Formation Process in Online Advertisements Panggabean , Friska Olivia; Deliana , Deliana; Nasution , Ely Hayati
RADIANT: Journal of Applied, Social, and Education Studies Vol. 4 No. 1 (2023): RADIANT: Journal of Applied, Social, and Education Studies
Publisher : Politeknik Harapan Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52187/rdt.v4i1.136

Abstract

This study aims at finding the types of word-formation processes in online advertisements and analyzing how those types are used. The data source was obtained from the official shampoo advertising websites and YouTube during 2020. It used a descriptive qualitative method by applying the theory of word ordering proposed by several linguistic experts namely O'Grady and Guzman (1996), and Hatch and Brown (1995). From the analysis conducted, the researcher found 9 out of 12 existing word ordering processes including compounding, borrowing, initialization, clipping, back-formation, inflection, derivation, and clitization. Among all, the words found within the scope are words formed through the process of compounding, derivation, and borrowing. However, the words formed through the process of coinage, acronyms, and onomatopoeia were not found. In addition, the results of the analysis also showed that the words used in the advertisements are catchy and serve to explain the description and the function of the products. Keywords: Online Advertisement, Shampoo, Word Formation, Website
INFLUENCE OF AUDIT OPINION, FIRM SIZE, COMPANY GROWTH ON AUDITOR SWITCHING Lumbantoruan, Peronika; Deliana , Deliana; Napitupulu, Ilham H.; Syahputra, Rizki
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270867

Abstract

This study examines non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024 to investigate the influence of audit opinions, firm size, and corporate growth on auditor switching. The independent variables consist of audit opinion, firm size, and company growth, while auditor switching serves as the dependent variable. The research relies on secondary data collected through purposive sampling, resulting in 80 companies with a total of 400 firm-year observations. Logistic regression analysis was performed using SPSS 25 to process the data. According to this study, that firm size has a negative effect on auditor switching, whereas audit opinion and company growth show no affect on auditor switching. Keywords: Audit Opinion, Firm Size and Company Growth
Co-Authors Cris Kuntadi Lumbantoruan, Peronika Napitupulu, Ilham H. Nasution , Ely Hayati Panggabean , Friska Olivia SUSI LESTARI Syahputra, Rizki