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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal Research of Social Science, Economics, and Management
Lamtiur Lidia Gultom
Universitas Katolik Santho Thomas
Decision Sciences, Operations Research & Management Environmental Science

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Pengaruh Independensi, Gaya Kepemimpinan, Etika Profesi, Dan Good Corporate Governance Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Paskah Ria Sitorus; Derwin Crivilly; Lamtiur Lidia Gultom
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10536

Abstract

Penelitian ini mempunyai maksud dalam menganalisa independensi, gaya kepemimpinan, etika profesi, dan good corporate governance terhadap kinerja auditor pada Kantor Akuntan Publik. Metode penelitian menggunakan pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini berjumlah 54 responden. Dalam pelaksanaan penelitian ini, peneliti menggunakan jenis penelitian deskriptif kuantitatif. Teknik analisa data menggunakan analisis regresi linier berganda. Simpulan dalam penelitian memperoleh independesi, gaya kepemimpinan, etika profesi, good corporate governance berpengaruh terhadap kinerja auditor pada KAP.
The Effect of Capital Adequacy Ratio, Loan-to-Deposit Ratio, Non-Performing Loans, and Operating Expenses on Operating Income and Bank Stability Among Banking Companies Listed on the Indonesian Stock Exchange Period 2022–2024 Dewi Dewi; Sunny Sunny; Suherni Wijaya; Paskah Ria Sitorus; Lamtiur Lidia Gultom
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1448

Abstract

This research aims to identify factors influencing the stability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This research employs a quantitative approach using secondary data derived from annual financial reports of 46 banking companies, resulting in 138 observations. The data were analyzed using multiple linear regression analysis, preceded by classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results show that the Capital Adequacy Ratio (CAR) and the Operating Expenses to Operating Income ratio (BOPO) have a negative and significant effect on bank stability. Meanwhile, the Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) do not have a significant effect on bank stability. Simultaneously, CAR, LDR, NPL, and BOPO have a significant influence on bank stability. In conclusion, banking stability is determined by the combined performance of financial ratios, particularly capital management and operational efficiency. Therefore, banks are required to optimize the management of these factors in order to maintain financial stability and enhance resilience against economic uncertainty
Pengaruh Independensi, Gaya Kepemimpinan, Etika Profesi, Dan Good Corporate Governance Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Paskah Ria Sitorus; Derwin Crivilly; Lamtiur Lidia Gultom
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10536

Abstract

Penelitian ini mempunyai maksud dalam menganalisa independensi, gaya kepemimpinan, etika profesi, dan good corporate governance terhadap kinerja auditor pada Kantor Akuntan Publik. Metode penelitian menggunakan pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini berjumlah 54 responden. Dalam pelaksanaan penelitian ini, peneliti menggunakan jenis penelitian deskriptif kuantitatif. Teknik analisa data menggunakan analisis regresi linier berganda. Simpulan dalam penelitian memperoleh independesi, gaya kepemimpinan, etika profesi, good corporate governance berpengaruh terhadap kinerja auditor pada KAP.
Co-Authors Derwin Crivilly Dewi Dewi Paskah Ria Sitorus Paskah Ria Sitorus Suherni Wijaya Sunny Sunny