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All Journal Governors Riwayat: Educational Journal of History and Humanities
Kurniawan, I Gde Fajar
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Humanities Economics, Econometrics & Finance Education Social Sciences

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The Effect of Task Complexity and Knowledge on Audit Considerations with Experience as a Moderator Kurniawan, I Gde Fajar; Muawanah, Umi; Setia, Kohar Adi
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44333

Abstract

Audit judgment practiced by professional auditors has always been an interesting topic in both accounting practice and literature. Given the significance of audit judgment in the field of accounting, it is unsurprising that numerous studies have attempted to identify the factors influencing it. Previous research has yielded varied findings on the impact of task complexity and auditor knowledge on audit judgment. This research aims to examine the effect of task complexity on audit judgment, the impact of auditor knowledge on audit judgment, the moderating effect of auditor experience in the relationship between task complexity and audit judgment, as well as between auditor knowledge and audit judgment. The research adopted a quantitative approach, utilizing a survey process through questionnaires. The study population consisted of auditors from 70 Public Accounting Firms in East Java, as listed in the IAPI Directory 2021. To ensure the appropriateness of the analytical method,, validity, reliability, and descriptive statistics were applied. Statistical research techniques included multiple linear regression analysis using SPSS 26. The findings reveal that task complexity significantly and negatively influences audit judgment, auditor knowledge significantly and positively influences audit judgment, and auditor experience moderates the effects of both task complexity and auditor knowledge on audit judgment.
Profitability Ratio And Stock Price Analysis Of Indonesian Food And Beverage Companies Santoso, Setiyo Hadi; Kurniawan, I Gde Fajar; Masruroh, Putria Dewi
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7473

Abstract

The food and beverage sector is a key pillar of the manufacturing industry, widely recognized for its resilience to economic fluctuations. This study aims to provide empirical evidence on the effect of profitability ratios on stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. The main focus of this research is to evaluate the extent to which internal efficiency indicators serve as key determinants in market valuation. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected through purposive sampling, resulting in a group of firms that consistently reported their financial performance over the three-year observation period. Data analysis was conducted using multiple linear regression to examine the partial and simultaneous effects of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock price movements. The findings reveal the dynamics of the relationship between profitability and market response. From the perspective of signaling theory, this study demonstrates whether increases in net profit and asset efficiency provide sufficiently strong positive signals to drive stock price appreciation in the secondary market. These results contribute to investors in formulating fundamental-based portfolio strategies and to corporate management in determining financial policy priorities aimed at optimizing shareholder value.
Co-Authors Masruroh, Putria Dewi Santoso, Setiyo Hadi Setia, Kohar Adi Umi Muawanah