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All Journal Jurnal Akuntansi dan Keuangan Journal of Social And Economics Research journal of social and economic research
Ricky Bryan D.P. Tampubolon
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Konflik Peran, Kelelahan, dan Pelatihan Auditor terhadap Kualitas Audit Ricky Bryan D.P. Tampubolon
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5478

Abstract

This study aims to examine the effect of role conflict, fatigue, and training on audit quality among auditors in the Jakarta area. The research sample consisted of 148 internal and external auditors with a minimum of two years of work experience. Data were collected through questionnaires and analyzed using multiple linear regression to determine the relationship between the independent and dependent variables. The results show that role conflict and fatigue have a negative and significant effect on audit quality, while training has no significant effect. The research model explains 62.5% of the variation in audit quality, with the remaining portion influenced by factors outside the model. These findings confirm that psychological factors and auditors’ workload play a more dominant role in determining the quality of audit results compared to the training provided. The practical implication of this study is that audit organization management needs to focus on human resource management strategies that can reduce role conflict and decrease auditors’ fatigue levels. In addition, existing training programs should be evaluated and redesigned to be more applicable, relevant to job demands, and equipped with effective learning transfer mechanisms, so they can make a tangible contribution to improving audit quality.
PENGARUH PIUTANG USAHA NETO, RECEIVABLE TURNOVER RATIO, DAN KOMITE AUDIT TERHADAP AUDIT FEE PADA PERUSAHAAN TRANSPORTASI UDARA DI INDONESIA PERIODE 2014 - 2024 Ricky Bryan D.P. Tampubolon; Silvia Anisa Raharja; Anggun Hanifah Putri Cahyani; Amanda Khaira Dewi Setiani; Belva Dwina Argianti
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1175

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh piutang usaha neto, rasio perputaran piutang, dan komite audit terhadap biaya audit pada perusahaan penerbangan di Indonesia periode 2014–2024. Biaya audit mencerminkan risiko dan kompleksitas yang dihadapi auditor, sehingga dipengaruhi oleh kondisi internal perusahaan. Penelitian kuantitatif ini menggunakan teknik purposive sampling dan memperoleh tiga perusahaan sebagai sampel. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa piutang usaha neto dan receivable turnover ratio berpengaruh signifikan terhadap biaya audit, sedangkan komite audit tidak berpengaruh signifikan. Model penelitian mampu menjelaskan 74,9% variasi biaya audit, sehingga faktor internal perusahaan terbukti memengaruhi penentuan biaya audit pada sektor penerbangan.
THE EFFECT OF PPE, EBITDA, AND THE AUDIT COMMITTEE ON AUDIT DURATION IN THE 10 LARGEST BANKS IN INDONESIA Ricky Bryan D.P. Tampubolon; Rista Lintang Danang Kuncoro; Salgado Ginting Munthe; Muhammad Rizki Putra Pratama; Ahmad Pauzi Ridwan
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1186

Abstract

This study examines the effect of Plant, Property, and Equipment (PPE), EBITDA, and the Audit Committee on audit duration in ten major banks in Indonesia during the 2022-2024 period using a quantitative approach. The study employs secondary data from audited annual financial statements and applies multiple linear regression analysis. The results show that PPE has a significant negative effect on audit duration, indicating that standardized and digitalized asset management in large banks improves audit efficiency. EBITDA does not have a significant effect on audit duration, while the Audit Committee has a positive and significant effect. Simultaneously, PPE, EBITDA, and the Audit Committee significantly influence audit duration, suggesting that asset characteristics and corporate governance mechanisms play an important role in determining audit completion time in large Indonesian banks.
PENGARUH PIUTANG USAHA NETO, RECEIVABLE TURNOVER RATIO, DAN KOMITE AUDIT TERHADAP AUDIT FEE PADA PERUSAHAAN TRANSPORTASI UDARA DI INDONESIA PERIODE 2014 - 2024 Ricky Bryan D.P. Tampubolon; Silvia Anisa Raharja; Anggun Hanifah Putri Cahyani; Amanda Khaira Dewi Setiani; Belva Dwina Argianti
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1175

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh piutang usaha neto, rasio perputaran piutang, dan komite audit terhadap biaya audit pada perusahaan penerbangan di Indonesia periode 2014–2024. Biaya audit mencerminkan risiko dan kompleksitas yang dihadapi auditor, sehingga dipengaruhi oleh kondisi internal perusahaan. Penelitian kuantitatif ini menggunakan teknik purposive sampling dan memperoleh tiga perusahaan sebagai sampel. Analisis dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa piutang usaha neto dan receivable turnover ratio berpengaruh signifikan terhadap biaya audit, sedangkan komite audit tidak berpengaruh signifikan. Model penelitian mampu menjelaskan 74,9% variasi biaya audit, sehingga faktor internal perusahaan terbukti memengaruhi penentuan biaya audit pada sektor penerbangan.
THE EFFECT OF PPE, EBITDA, AND THE AUDIT COMMITTEE ON AUDIT DURATION IN THE 10 LARGEST BANKS IN INDONESIA Ricky Bryan D.P. Tampubolon; Rista Lintang Danang Kuncoro; Salgado Ginting Munthe; Muhammad Rizki Putra Pratama; Ahmad Pauzi Ridwan
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1186

Abstract

This study examines the effect of Plant, Property, and Equipment (PPE), EBITDA, and the Audit Committee on audit duration in ten major banks in Indonesia during the 2022-2024 period using a quantitative approach. The study employs secondary data from audited annual financial statements and applies multiple linear regression analysis. The results show that PPE has a significant negative effect on audit duration, indicating that standardized and digitalized asset management in large banks improves audit efficiency. EBITDA does not have a significant effect on audit duration, while the Audit Committee has a positive and significant effect. Simultaneously, PPE, EBITDA, and the Audit Committee significantly influence audit duration, suggesting that asset characteristics and corporate governance mechanisms play an important role in determining audit completion time in large Indonesian banks.
Co-Authors Ahmad Pauzi Ridwan Amanda Khaira Dewi Setiani Anggun Hanifah Putri Cahyani Belva Dwina Argianti Muhammad Rizki Putra Pratama Rista Lintang Danang Kuncoro Salgado Ginting Munthe Silvia Anisa Raharja