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All Journal Jurnal Widya Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi International Journal of Economics, Management and Accounting
Goenawan Soedarsa, Herry
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Pengaruh Independensi, Pengalaman Kerja, Objektivitas, Dan Audit Fee Terhadap Kualitas Audit Chandra Ariyanto, Denny; Goenawan Soedarsa, Herry
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i3.318

Abstract

Through independence, work experience and high objectivity are required from an auditor. These factors may affect the potential for auditors to earn audit fees for their offerings. However, there are still many events that question the audit conducted by the auditor. There was a case in Bandar Lampung where auditors dedicated fraud on behalf of Welly and Ahmad and made a public audit conducted. Therefore, this study was conducted to determine the effect of independence, professional experience, objectivity and audit fees on audit quality, using a questionnaire given to auditors at KAP in Bandar Lampung. Target sampling used as a research pattern approach, namely the distribution of 30 questionnaires. In studying the data, this test uses multiple linear regression analysis. The effect of the test shows that the variables of independence, expert experience, objectivity and audit fees have a significant positive effect on audit quality.
Factors Affecting Tax Avoidance (Study in Manufacturing Companies of Building Construction Sub-Sector of Indonesia Stock Exchange) Teja, Marchell; Goenawan Soedarsa, Herry; Khairudin, Khairudin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.93

Abstract

According to The State of Tax Justice 2020 report, Indonesia's position in tax avoidance cases is ranked fourth in Asia. This research aims to examine the factors that affect tax avoidance in manufacturing companies on the Indonesia stock exchange. This research covers the building construction manufacturing business of the Indonesia Stock Exchange in 2021–2022. Purposive sampling was used in this study and produced 34 samples. This research uses descriptive statistics, classical assumption tests, and multiple linear regression. This research found that Audit Quality and Profitability have a significant positive impact on Tax Avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI PADA KOPI KETJE PANJANG Mareta, Dinda; Goenawan Soedarsa, Herry
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.246

Abstract

This research aims to determine and analyze the factors that influence consumer interest in Ketje Panjang Coffee. Population is the sum of all possible values, calculated and measured, so that the population of this study are consumers of Ketje Panjang Coffee. The sample in this study was identified using the lemshow formula, it was found that the sample size was 100 respondents. This analysis uses statistical calculations to facilitate testing for data analysis, therefore the above analysis uses the SPSS 25 application tool. This research uses multiple linear regression analysis or tests, coefficient of determination tests and t tests. The research results show that the factors that influence consumer interest, such as consumer satisfaction, product quality, price and promotion, show that they partially influence consumer interest, and product quality is the factor that most influences consumer interest. Ketje Panjang Coffee should improve consumer interest by maintaining consumer satisfaction, product quality, price and promotion with efforts to correct errors in Ketje Panjang Coffee so that consumer interest can increase.
Co-Authors Chandra Ariyanto, Denny Khairudin Khairudin Mareta, Dinda Teja, Marchell