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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Nainggolan, Yohanna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor Yang Mempengaruhi Kualitas Audit Industri Perbankan Indonesia Nainggolan, Yohanna; Putri, Ferica Christinawati Putri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2251

Abstract

The quality of an audit is an evaluation of the procedures and outcomes of the audit process conducted by an auditor. Thils relselarch ils a typel of quantiltatilvel relselarch. This research aims to identify and analyze the influence of audit tenure, firm size, and public accounting firm size on audit quality in banking companies listed on the Indonesia Stock Exchange. Thel populatilon iln thils relselarch ils bankilng companilels lilsteld on thel Ilndonelsila Stock Elxchangel iln 2018-2022. Samplel sellelctilon usilng a purposilvel samplilng melthod. Thel numbelr of samplels sellelcteld was 38 companilels. Thel relselarch data sourcel ils selcondary data. Thel data analysils melthod useld ils logilstilc relgrelssilon analysils wilth thel hellp of thel Statilstilcal Packagel for Socilal Scilelncels program. Thel relselarch relsults show that audilt telnurel has no elffelct on audilt qualilty, company silzel has a nelgatilvel and silgnilfilcant elffelct on audilt qualilty, and thel silzel of thel publilc accountilng filrm ils proveln to havel a posiltilvel and silgnilfilcant elffelct on audilt qualilty.
Faktor Yang Mempengaruhi Kualitas Audit Industri Perbankan Indonesia Nainggolan, Yohanna; Putri, Ferica Christinawati Putri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2251

Abstract

The quality of an audit is an evaluation of the procedures and outcomes of the audit process conducted by an auditor. Thils relselarch ils a typel of quantiltatilvel relselarch. This research aims to identify and analyze the influence of audit tenure, firm size, and public accounting firm size on audit quality in banking companies listed on the Indonesia Stock Exchange. Thel populatilon iln thils relselarch ils bankilng companilels lilsteld on thel Ilndonelsila Stock Elxchangel iln 2018-2022. Samplel sellelctilon usilng a purposilvel samplilng melthod. Thel numbelr of samplels sellelcteld was 38 companilels. Thel relselarch data sourcel ils selcondary data. Thel data analysils melthod useld ils logilstilc relgrelssilon analysils wilth thel hellp of thel Statilstilcal Packagel for Socilal Scilelncels program. Thel relselarch relsults show that audilt telnurel has no elffelct on audilt qualilty, company silzel has a nelgatilvel and silgnilfilcant elffelct on audilt qualilty, and thel silzel of thel publilc accountilng filrm ils proveln to havel a posiltilvel and silgnilfilcant elffelct on audilt qualilty.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Nainggolan, Yohanna
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1133

Abstract

This study aims to examine and determine the impact of good corporate governance in terms of independent commissioners, managerial ownership, institutional ownership, and audit committees on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange. This type of research is quantitative. There are 49 property and real estate companies that are the population in this study. The sample selection method is a purposive sampling method, and the samples obtained are from 24 companies. The data used is secondary data, namely quantitative data obtained from the Indonesian stock exchange, and data collection is carried out by downloading the financial statements of each property and real estate company listed on the Indonesia Stock Exchange. Based on the partial test results, it shows that the independent board of commissioners has an effect on financial performance. Meanwhile, managerial ownership, institutional ownership, and the audit committee have no effect on financial performance. Based on the results of the simultaneous test, it shows that the independent board of commissioners, managerial ownership, institutional ownership, and audit committee have an effect on the dependent variable of financial performance.  Keywords: Financial Performance, Good Corporate Governance
Co-Authors Putri, Ferica Christinawati Putri