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Pengaruh Financial Distress, Profitabilitas, dan Opini Audit terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 Yunita Ariyani; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of financial distress, profitability, and audit opinion on audit delay with company size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses a quantitative descriptive approach. The data used are secondary data and annual reports of energy sector companies listed on the IDX. The sampling technique in this study used non-probability sampling and the method used in this research is purposive sampling method. The samples in this study were 12 companies in the energy sector. The research results showed that partially financial distress and profitability had no significant effect on audit delay. Audit Opinion has a significant effect on audit delay. Company size is unable to moderate the influence of financial distress and profitability on audit delay. Meanwhile, company size is able to moderate the influence of audit opinion on audit delay.
Pengaruh Profesionalisme, Independensi, Etika Profesi, Skeptisme Profesional dan Fee Audit terhadap Kualitas Audit pada KAP di Kota Padang Berlianna Sya’Bani Harneli; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to analyze the effect of professionalism, independence, professional ethics, auditor skepticism and audit fees on audit quality at the hood in Padang City. This type of research is quantitative research, using primary data in the form of questionnaires distributed directly to Public Accounting Firms in Padang City. The population used in this study are auditors who work at the Padang City Public Accounting Firm (KAP) which is officially registered with the Indonesian Public Accountants Association (IAPI) in 2023. In this study, the sample was determined using purposive sampling technique. Data analysis methods using Descriptive Statistical Analysis and data quality tests. Based on the research results, the following five things are concluded. First, the findings of the research results explain the independent variable, namely professionalism, has a t count of 4.601> t table 2.010 with a significance value of 0.000 <0.05. So that it explains that the professionalism variable has a significant positive effect on Audit Quality. Second, the findings of the research results explain that the independent variable, namely independence, has a t count of 2.917> t table 2.010 with a significance value of 0.005 <0.05. So that it explains that the Independence variable has a significant positive effect on Audit Quality. Third, the findings of the research results explain that the independent variable, namely Professional Ethics, has a t count of 2.995> from t table 2.010 with a significance value of 0.004 < 0.05. So that it explains that the Professional Ethics variable has a significant positive effect on Audit Quality. Fourth, the findings of the research results explain that the independent variable, namely Professional Skepticism, has a t count of 1.493 < from the t table 2.010 with a significance value of 0.142> 0.05. So that it explains that the Professional Skepticism variable has no significant effect on Audit Quality. Fifth, the findings of the research results explain that the independent variable, namely the Audit Fee, has a t count of -0.577 < from the t table 2.010 with a significance value of 0.566> 0.05. So that it explains that the Audit Fee variable has no significant effect on Audit Quality
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance (Studi kasus pada Perusahaan Manufaktur Subsektor Tekstil & Garment tahun 2019-2022) Dhara Meuthya Deni; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effect of Corporate Social Responsibility on financial performance listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative descriptive approach. The data used is secondary data from financial reports and sustainability reports of Textile & Garment subsector manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory research using explanatory research quantitative data. The sampling technique in this study uses the time series method used is purposive sampling method, the sample and this research are 13 manufacturing companies in the Textile & Garment subsector. The results of this study Corporate Social Responsibility has a positive effect on partial financial performance in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, Managerial Ownership has a positive effect on partial financial performance, there is a positive influence between the Independent Board of Commissioners on partial financial performance, the Audit Committee has a negative effect on financial performance in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Kompetensi,Independensi,Objektivitas,Akuntabilitas Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi empiris KAP Gafar Salim) Gita Giyatri; Rahmaita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to examine the effect of competence, independence, objectivity, accountability and integrity on audit quality with auditor ethics as a moderating variable. This study uses a quantitative descriptive approach. The data collection method was carried out by distributing questionnaires. The population in this study were auditors who worked at KAP Gafar Salim. Sampling is obtained from KAP Gafar Salim employees who fill out questionnaires. The results of hypothesis testing show that competence, independence, objectivity, integrity do not have a significant effect on audit quality. While accountability has an influence on audit quality. The interaction of competence and auditor ethics, the interaction of independence and auditor ethics on audit quality has no significant effect. While the interaction of objectivity and auditor ethics, the interaction of accountability and auditor ethics, the interaction of integrity and auditor ethics on audit quality has a significant effect.
Pengaruh Komite Audit, Dewan Komisaris Independen Dan Kepemilikan Intitusional Terhadap Nilai Perusahaan Sektor Makanan Dan Minuman (Studi Empiris Pada Perusahaan Manufaktur SUB Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Syalsabila Putri; Rahmaita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.61

Abstract

This research aims to determine the influence of the audit committee, independent board of commissioners and institutional ownership on company value. This type of research is correlational research, with a quantitative approach. This research uses secondary data taken from the BEI data website. The sample used was 68 food and beverage sector companies over a 4 year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with analysis tools using SPSS 21. The results of this research show that the audit committee variable has a negative and significant effect on company value, the independent board of commissioners variable has a positive and significant effect on company value, the institutional ownership variable has no significant effect on the value of the company.