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All Journal SJEE (Scientific Journals of Economic Education) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Ningrum, Lusiana
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Economics, Econometrics & Finance Education Other

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The Effect of Auditor Switching, Audit Delay, Audit Tenure, and Firm Size on Audit Quality (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) Ningrum, Lusiana; Ningrum, N.ARumiasih.; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15696

Abstract

Study This aim For know influence variable Auditor Switching, Audit Delay, Audit Tenure, Firm Size to Company Audit Quality manufacture sector industry goods consumption listed on the IDX on 2017-2021 years . Method taking sample using purposive sampling and obtained sample as many as 18 companies during five year so that the data is analyzed as many as 90 observations with use logistic regression with tool analysis using SPSS version 25. Results study show that Firm Size matters positive to top audit quality examiner report finance on company with positive direction _ And company big tend get more audit quality ok . Meanwhile, Auditor Switching, Audit Delay and Audit Tenure do not influential significant to old audit quality engagement that occurred between KAP and company client And change of auditors by company client And ever audit report issued No influence audit quality however influence accuracy time And relevance from report finance the .
Analisis Faktor-Faktor Kesulitan Belajar Siswa Pada Mata Pelajaran Ekonomi Kelas XI IPS Di SMAN 3 Muaro Jambi Saputri, Annisa Oktaviani; Alvionita, Havizah; Ningrum, Lusiana
SJEE (Scientific Journals of Economic Education) Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/sjee.v8i2.163

Abstract

This research aims to find out what are the most dominant factors that influence students' learning difficulties in class XI Economics Subjects at SMAN 3 Muaro Jambi. The research method used in this research is a quantitative method using factorization analysis techniques for research variables. The research results show that the school factor remains the most important factor in implementing activities and interactions in teaching and learning activities, both in providing theoretical and practical material. The better the development of a school in providing the best for the learning carried out, the lower the students' learning difficulties will be.
Co-Authors Alvionita, Havizah N. A. Rumiasih Saputri, Annisa Oktaviani Verni Asvariwangi