Claim Missing Document
Check
Articles

Found 2 Documents
Search

Penerapan Sikap Profesionalisme Auditor pada Pemeriksaan Aset dan Kas KAP Rudiana Fibriani Naufal Maulana Waluyo; R Muh Syah Arief Atmaja
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2702

Abstract

The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and competent audit process can identify errors and irregularities in financial statements, improving the quality of information presented to users. Auditor professionalism, which includes competence, independence, and adherence to a code of ethics, plays an important role in conducting audits. Auditors from KAP Rudiana Febriani effectively check internal controls, conduct physical verification of fixed assets, and ensure the validity of proof of asset ownership. Audit as a tool to improve accountability and transparency in the company's financial management. Suggestions are given to improve auditors' training and professional development to ensure they remain competent and able to overcome challenges in the audit process.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Intellectual Capital Terhadap Harga Saham Perusahaan: Studi Empiris Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023 Naufal Maulana Waluyo; Muslimin
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 9 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i9.8352

Abstract

Public interest in stock market investments increased significantly between 2020 and 2023, with the food and beverage industry becoming as one of the most alluring sectors during this time. Despite its popularity, stock prices in this sector have consistently declined each year due to various influencing factors. Investigating company size, profitability, and intellectual capital effects on stock prices of the food and beverage firms listed on the Indonesia Stock Exchange (IDX) since 2021 until 2023 is being the point of this research. Using a quantitative approach methodology, this study focuses on 46 companies in the sector that meet certain criteria. In addition to standard hypothesis and assumption testing, the finding data was processed using multiple linear regression analysis. The findings indicate that profitability and intellectual capital have a major impact on Price to Book Value (PBV). However, there is no apparent correlation between PBV and firm size. Nonetheless, it is found that the PBV of food and beverage firms listed on the Indonesia Stock Exchange (IDX) since 2021 until 2023 is considerably and simultaneously affected by firm size, profitability, also intellectual capital when considered collectively.