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All Journal International Journal Multidisciplinary Science Jurnal Ilmiah Akuntansi
Sri Wahyuni Zanra
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Humanities Education Social Sciences Other

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THE EFFECT OF AUDITOR SWITCHING AND PROFITABILITY ON AUDIT REPORT LAG WITH THE AUDIT COMMITTEE AS A MODERATING VARIABLE Sri Wahyuni Zanra; Zubir, Zubir
International Journal Multidisciplinary Science Vol. 2 No. 1 (2023): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i1.548

Abstract

This study aims to examine and analyze the effect of auditor switching, company size and profitability on audit report lag with audit committee as moderating variable. This study uses quantitative methods.The population of this study is companies in the consumer goods industry sector, hotels, restaurants and tourism sub-sector companies and transportation sub-sectors listed on the Indonesia Stock Exchange in 2016-2020, totaling 149 companies. Sampling was done by purposive sampling method so that a sample of 41 companies was obtained. Data analysis using multiple linear regression analysis and moderated regression analysis with absolute difference value approach.The results of the study indicate that auditor switching and company size do not affect audit report lag. Profitability has a negative effect on audit report lag. The audit committee is unable to strengthen or weaken the effect of auditor switching, company size and profitability on audit report lag.
PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH DIMEDIASI OLEH PEMAHAMAN TERHADAP GOOD GOVERNANCE: (Studi Pada Inspektorat Provinsi Riau) Sri Wahyuni Zanra; Yayu Kusdiana
Jurnal Ilmiah Akuntansi Vol. 1 No. 4 (2024): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zq6hqz86

Abstract

This study aims to determine the effect of professionalism and independence on the performance of government internal auditors mediated by an understanding of good governance at the Riau Provincial Inspectorate. The research method used is quantitative research. The population in this study were all internal auditors at the Riau Provincial Inspectorate totaling 52 people. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as its measurement. The results of this study indicate that professionalism and independence have a significant direct effect on the performance of internal auditors at the Riau Provincial Inspectorate. Likewise, an understanding of Good Governance is able to mediate the relationship between professionalism and independence and the performance of internal auditors at the Riau Provincial Inspectorate
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI DAN PROFESIONALISME TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN PERMENDAGRI NOMOR 77 TAHUN 2020 DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Sri Wahyuni Zanra
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.83

Abstract

This study aims to determine the effect of human resource competence, communication, and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020 moderated by information technology. The population in this study were all Regional Work Units within the Pekanbaru City Government as many as 33 SKPD. In this study, researchers used the Saturated Sampling method with a total of 165 respondents (each SKPD was represented by 5 respondents). Data analysis using SEM-PLS with SmartPLS software. The results of the study concluded that the competence of human resources, communication and information technology influences the readiness of local governments in implementing Minister of Home Affairs Regulation Number 77 of 2020 while the professionalism variable does not affect the readiness of local governments to implement Permendagri Number 77 of 2020. In addition, the information technology variable as the moderating variable is proven to be able to moderate the relationship between human resource competence, communication and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020
Co-Authors Yayu Kusdiana Zubir, Zubir