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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi
Irwan Sutirman Wahdiat
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality Virgiawan Deshandrio; Nadhif Rifadh Pasya; Irwan Sutirman Wahdiat
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.117-129

Abstract

This research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Audit quality is a key indicator of the reliability of financial statements and reflects the auditor’s ability to detect and report irregularities objectively. This study uses a quantitative approach with purposive sampling based on specific criteria: BUMN that consistently published complete annual reports and financial statements in Indonesian Rupiah during the observation period. The study results, obtained through logistic regression analysis, show that audit tenure and auditor rotation have a significant and positive impact on audit quality, suggesting that both longer engagement duration and proper auditor rotation enhance auditor performance and independence. In contrast, auditor reputation and audit fee do not significantly affect audit quality, indicating that affiliation with Big Four accounting firms or higher audit payments does not necessarily guarantee better audit outcomes. The regression model demonstrated good fit with a Nagelkerke R Square of 0.695, meaning the independent variables explain 69.5% of the variation in audit quality. These findings have practical implications for regulators and stakeholders in optimizing audit assignment policies to strengthen the quality of financial reporting. The research also highlights the need for greater oversight and accountability, particularly in the context of public companies. Future studies are encouraged to explore other factors that may influence audit quality using larger and more diverse samples.
The Influence of Operational Cost Budgets and Cost Control on Performance in Regional Drinking Water Companies (PDAM) Sri Marliana; Arla Ainun Nasya; Irwan Sutirman Wahdiat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9842

Abstract

This study examines how budgeting operational costs and cost control affect the financial performance of PDAM. Industry of clean water that will be distributed to the community, good performance is needed. This performance assessment is useful for information in making decisions. This study uses a quantitative method, by distributing questionnaires to 45 employees from 3 PDAM companies, this study also uses linear regression analysis with the help of the SPSS application. Based on the results of the respondents' answers, it can be concluded that the operating cost budget has no impact on financial performance. However, what does have an impact on financial performance is cost control. Cost control allows the PDAM to improve service quality, and has a positive impact on long-term financial performance.
The Effect of Character, Capacity, and Collateral on Causing Non-Perfoming Loans in Banking in Indonesia Raynaldi, Raynaldi; Irwan Sutirman Wahdiat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4165

Abstract

This research seeks to analyze, identify, and assess the impact of character, capacity, and collateral on the factors leading to non-performing loans in the city of Cirebon, using banks as the analytical unit. A non-performing loan refers to credit that is overdue for a specific duration, typically exceeding 90 or 180 days. Such loans arise when the borrower fails to meet their repayment obligations as per the terms agreed upon by both parties. Non-performing loan denotes a situation where a client is unable to settle their debts with the bank punctually. This study employs a quantitative approach to select the sample, which consists of 48 bank employees in Cirebon, analyzed through classical assumption methods to test the research hypothesis. The statistical analysis indicates that the character variable significantly influences the incidence of non-performing loans, the capacity variable has a notable influence on the occurrence of non-performing loans, and the collateral variable also significantly impacts the occurrence of non-performing loans.
Co-Authors Arla Ainun Nasya Nadhif Rifadh Pasya Raynaldi Raynaldi, Raynaldi Sri Marliana Virgiawan Deshandrio