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PENGARUH KEAHLIAN AUDITOR, SKEPTISISME PROFESIONAL AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Taufan, Januar; Ramadhani, Khair Maulana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.897

Abstract

This research aims to examine and analyze the effect of auditor expertise, auditors' professional skepticism and time budget preasure, on audit judgment. This research belongs to the type of quantitative research. The data collection methods used are primary data with field survey methods. The technique used is by distributing questionnaires to 67 respondents of external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non-probability sampling. Testing this research data is processed using SPSS Version 27. The results of this study indicate partially that the auditor expertise has a positive and significant effect on audit judgment, auditors' professional skepticism has positive and significant effect on audit judgment, and time budget preasure has positive and significant effect on audit judgment.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEUANGAN MAHASISWA Ramadhan, ZUlfikar; Prakoso, Fajar Adi; Taufan, Januar; Fairuz, Najla; Wahidah, Nur Rachmah
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.469

Abstract

This study aims to determine differences in student financial behavior in terms of gender, age, and parental income. The research sample was students who live in Tangerang Sealtan and were taken randomly. Data were processed using two-way ANOVA (Analysis of variances). The results of the analysis and discussion concluded that gender has a significant difference in the financial behavior of students, male students are better at managing finances compared to women. Then age has a significant difference in student financial behavior, students aged 21-22 years tend to have better financial skills compared to younger age groups, which reflects an increase in financial capability with age. While parental income does not have a significant difference in student financial behavior between parental income below Rp 5,000,000, parental income between Rp 5,000,000 to Rp 10,000,000, and parental income above Rp 10,000,000 in terms of financial behavior. Keywords : gender, age, parental income, financial behavior
The Effect of Time Budget Pressure, Locus of Control and Work Stress on Auditor's Dysfunctional Behavior With Machiavellian Characteristics As A Moderating Variable Nazihah, Yasmin; Taufan, Januar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4760

Abstract

The purpose of this study is to examine he influence of time budget pressure, locus of control, and job stress on dysfunctional auditor behavior, with Machiavellian traits as a moderating variable. The research is motivated by the increasing number of audit irregularities that have impacted the decline in audit quality. The study was conducted on auditors working at Public Accounting Firms in the South Jakarta area. The method used is a quantitative approach with data collection through questionnaires, and data analysis using Structural Equation Modeling with the SmartPLS version 4.1 application. The results show that time budget pressure and Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, while locus of control has a significant negative effect. Job stress does not have a significant effect. In the moderation test, only Machiavellian characteristics were proven to significantly and negatively moderate the relationship between locus of control and dysfunctional behavior, while other moderation relationships were not significant. These findings highlight the importance of managing work pressure and understanding individual auditor characteristics to prevent dysfunctional behavior and maintain audit quality.
LITERASI KEUANGAN MAHASISWA DAN FAKTOR YANG MEMPENGARUHINYA Ramadhan, ZUlfikar; Prakoso, Fajar Adi; Taufan, Januar; Hazizah, Zakiyah Nur; Irawan, Rinto
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.117

Abstract

This research aims to determine students' financial literacy and the factors that influence it, namely pocket money, parental income, and parental education. The research sample was students from the Faculty of Economics and Business, Muhammadiyah University, Jakarta, who were taken randomly. Data were processed using multiple linear regression analysis. The research results show that pocket money and parental education have a positive and significant effect on the financial literacy of students at the Faculty of Economics and Business, Muhammadiyah University, Jakarta. Meanwhile, parental income has a positive and insignificant effect on the financial literacy of students at the Faculty of Economics and Business, Muhammadiyah University, Jakarta.Keywords: pocket money, parental income, parental education, financial literacy