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Abdul Halim
Universitas Gajayana, Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Efek profesionalisme, etika profesi, independensi terhadap kinerja auditor dengan pelatihan auditor sebagai variabel moderasi Benedikta Paifum Ing; Abdul Halim; Lilik Sri Hariani
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5230

Abstract

This research aims to test the effect of professionalism, professional ethics, independence to auditor performance with auditor training as a moderation variable on auditors of Public Accounting Firm in Malang. The research method used is quantitative method, with sampling used is puposive sampling. The variables of this research consist of professionalism, professional ethics, independence, auditor training and auditor performance. The results showed partial professionalism, professional ethics, independence, auditor training had an effect on auditor performance and auditor training strengthened the effect of professionalism, professional ethics, independence to auditor performance. It is recommended that further research is expected to add other independent variables that affect auditor performance.
Pengaruh struktur modal, profitabilitas, intellectual capital dan keputusan pendanaan terhadap nilai perusahaan Seltiana Srykoranti Marut; Abdul Halim; Lilik Sri Hariani
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5236

Abstract

This study aims to test the influence of capital structure, profitability, intellectual capital, funding decisions on the value of companies, property and real estate sectors listed on the Indonesia Stock Exchange. The research method uses quantitative methods with multiple linear regression models. Sampling method using purposive sampling,. The variables studied are capital structure, profitability, intellectual capital, funding decisions and the value of the company. The results of this study showed that simultaneously variable capital structure, profitability, intellectual capital and funding decisions have a significant effect on the value of the company with a significant value of F-test of 0.000. While individually (Partial) variable capital structure (DER) profitability (ROA), intellectual capital (VAIC), funding decisions (DAR) have a positive effect on the value of the company (TOBINS Q). This research proves that intellectual capital has a dominant influence on the value of companies with a standardized regression coefficient value of 0.266 greater than other variables that are researched. Researchers should then use other variables that are expected to affect the value of the company such as dividend policy because the increase in dividends gives a positive signal to investors so as to increase the value of the company
Co-Authors Benedikta Paifum Ing Lilik Sri Hariani Seltiana Srykoranti Marut