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All Journal Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Bagas Prinanda
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH KETERAMPILAN, OBJEKTIVITAS AUDITOR, DAN TINGKAT KOMPLEKSITAS AUDITOR TERHADAP KUALITAS AUDIT Bagas Prinanda; Cris Kuntadi
Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i5.285

Abstract

Adanya fenomena yang terjadi pada beberapa KAP di Indonesia yang mengakibatkan munculnya kasus seputar pelanggaran undang-undang pasar modal dan kode etik profesi akuntan public. Pelanggaran ini memicu berpengaruhnya kualitas audit dari laporan keuangan yang diudit. Artikel ini bertujuan sebagai literatur review tentang bagaimana pengaruh keterampilan, objektivitas auditor, dan tingkat kompleksitas auditor terhadap kualitas audit. Hasil review artikel ini menyatakan bahwa variable keterampilan dan objektivitas auditor memberikan pengaruh positif terhadap kualitas audit, sedangkan variable kompleksitas auditor memberikan pengaruh negative terhadap kualitas audit.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Bagas Prinanda; Dea Safira; Dea Wulan Saputri; Eka Khoiriah; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1195

Abstract

This study aims to provide a broader research picture on the topic of financial statement quality. In this study, factors that affect financial statements will be described. The research method used is in the form of literature studies from several national journals with a range of 2020-2023. The results of the study found that factors that can affect the quality of a company's financial statements are internal control systems, human resource competencies, information technology, organizational commitment, data reconciliation, and leadership ethics.
Co-Authors Cris Kuntadi Dea Safira Dea Wulan Saputri Eka Khoiriah Ersi Sisdianto