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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

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

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

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

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

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 Investasi, EBITDA, dan Nilai Pasar Saham Perusahaan terhadap Audit Fee pada Sektor Perbankan Swasta di Bursa Efek Indonesia (BEI) Ricky Bryan D.P. Tampubolon; Arya Prana Purba; Akbar Anggisa; Siti Nur Annida; Khairunnisa, Firda
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6142

This study aims to analyze the impact of investment, EBITDA, and company market value on audit fee in the private banking sector listed on the Indonesia Stock Exchange. The research is motivated by substantial variations in audit fees among companies and the crucial role of financial characteristics in audit fee determination. A quantitative approach is employed, utilizing secondary data from annual reports of private banks for the period 2022-2024, and multiple linear regression analysis is used to examine the relationships between independent variables and audit fee. Findings from descriptive, validity, and reliability tests indicate that the primary data meet the basic requirements for analysis, although instrument consistency is relatively low. Main regression analysis reveals that investment has a significant and positive effect on audit fee, while EBITDA and market value show no significant impact. Simultaneously, the three independent variables demonstrate a strong predictive ability for audit fee. The implication of this research encourages management and auditors to prioritize investment factor in audit fee negotiations while promoting better measurement instruments for future research.

Pengaruh Profitabilitas, Likuiditas, dan Beban Dibayar Dimuka terhadap Durasi Audit pada Perusahaan Consumer Goods Periode 2022-2024 Rhiesma Cantika Tyas Findriana Meilani; Syahira Najla; Nazwa Aulia Triyani; Kamilah Rohadatul Aisy Mustofa; Ricky Bryan D.P. Tampubolon
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6053

This study aims to examine the effect of profitability, liquidity, and prepaid expenses on audit duration in consumer goods companies during the 2022–2024 period. The research adopts a quantitative approach, using a total of 38 observations obtained from published financial statements. Descriptive statistics, classical assumption tests, and multiple linear regression analysis are employed to assess the influence of independent variables on audit duration as the dependent variable. The findings indicate that profitability, liquidity, and prepaid expenses do not have a significant impact on audit duration, both partially and simultaneously. These results suggest that the financial factors examined in this study are not the primary determinants of audit timing, and other factors such as transaction complexity, auditor workload, and public accounting firm policies may play a more substantial role. This study provides insights for companies and auditors to better understand factors affecting audit efficiency and highlights the need for future research to incorporate additional variables and more comprehensive analytical methods to explain variations in audit duration.

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