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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Ayu Ceria Dewi Lubis
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Economics, Econometrics & Finance

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Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi Ayu Ceria Dewi Lubis; Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4405

Abstract

In the context of increasingly complex accounting industry developments, the need for better services is very urgent. This is due to several factors that affect public trust in financial reports and auditor performance. Accounting audit is a crucial process in ensuring the accuracy and reliability of a company's financial information. Accounting audit is not only determined by the skills and expertise of the auditor, but also influenced by the quality of internal control implemented by the company. Internal control functions to minimize losses that may be caused by the company's operations. This allows for quick action to improve the quality of the company in accordance with the targets that have been set. General control aims to ensure stability and a well-managed control environment in an organization, which helps in the implementation of effective application controls. This study uses Descriptive qualitative research is a research approach that aims to describe a particular phenomenon, event, or problem. Descriptive qualitative research methods conducted only through literature studies offer an in-depth understanding of the topic being studied without the need to collect primary data. The results of this study indicate that internal control plays an important role in supporting the effectiveness of accounting audits and achieving overall company goals. Good internal control can help companies manage risk, improve financial performance, protect assets, improve information quality, ensure regulatory compliance, and improve operational efficiency. Therefore, company management needs to pay attention to and continuously improve their internal control system to achieve long-term success in a dynamic and complex business environment. Keywords: Internal Control, Accounting Audit
Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di BEI Ayu Ceria Dewi Lubis; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5849

Abstract

This study aims to analyze and determine the effect of profitability, managerial ownership and leverage on earnings management in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sampling technique used saturated sampling, in which the entire population was sampled. The number of samples in this study was 10 pharmaceutical sub-sector companies, each consisting of 4 years of financial statements, so that the total sample consisted of 40 samples. The data analysis tool in this study used multiple linear regression analysis which was previously tested for classical assumptions so that the results obtained were not biased. Based on the results of the partial test (t-test) in this study, it states that: 1) profitability affects earnings management in pharmaceutical sub-sector manufacturing companies. 2) managerial ownership does not affect earnings management in pharmaceutical sub-sector manufacturing companies. 3) Leverage has a significant effect on earnings management in pharmaceutical sub-sector manufacturing companies. And simultaneously profitability, managerial ownership and leverage affect earnings management.
Co-Authors Junita Putri Rajana Harahap Reza Hanafi Lubis