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Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor dan Audit Tenure terhadap Kualitas Audit : (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Pusat) Egi Endah Hanayanti; Veronica Setiawan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1617

Abstract

This research was conducted with the aim of testing and analyzing the influence of computer-assisted audit techniques, auditor competency and audit tenure on audit quality. The population in this study were auditors who worked at Public Accounting Firms in the Central Jakarta Region. The type of research used in this research is quantitative research with data sources originating from primary data. The number of samples that meet the criteria is 101 samples. Sample selection was carried out based on the willingness of respondents who met the specified criteria and were willing to participate in this research. The research method used in this research was designed through research steps starting from operational variables, determining the type and source of data, data collection methods, research models and ending by designing data analysis and hypothesis testing with the help of SPSS 27 software as an analysis tool. After testing, it was found that computer-assisted audit techniques, auditor competency and audit tenure had a positive and significant effect on audit quality.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Audit Report Lag : (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2023) Agnes Br Tarigan; Veronica Setiawan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1667

Abstract

The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage. This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023. With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies. The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis. The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.