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All Journal Jurnal Ekonomi dan Bisnis Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Zulkipli Zulkipli
Universitas Graha Karya Muara Bulian
Economics, Econometrics & Finance

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Analisis Kinerja Keuangan PT. Bank BRI (Persero) Tbk Di Bursa Efek Indonesia (BEI) Zulkipli Zulkipli; Riman Abimayu; Robby Erviando
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.242

Abstract

The research method used is secondary data analysis from the 2019-2023 period with the financial ratio analysis method used for the first analysis consisting of Loan to Asset Ratio (LAR), Return On Equity (ROE) and Debt to Equity Ratio (DER). The second analysis method uses the development formula to determine the development of PT's net profit. BRI (Persero) Tbk.The results of the analysis carried out concluded, First a). The results of calculating financial ratios, namely the Liquidity ratio, which is represented through the Loan to Assets Ratio (LAR), show that PT. BRI (Persero) Tbk during the 2019-2023 period shows that the average Loan to Assets Ratio (LAR) value is ≤ 75%, namely 60.48%. This means that the financial performance of PT. BRI (Persero) Tbk is relatively healthy from the liquidity aspect. b). The results of calculating financial ratios are the Profitability ratio which is represented through PT's Return On Equity (ROE) ratio. BRI (Persero) Tbk during the 2019-2023 period showed an average Return On Equity (ROE) ratio of 14.48%. PT. BRI (Persero) Tbk is included in Category PK-3, which is classified as an unhealthy bank and is not susceptible to the negative influence of risk factors because the ROE ratio is <17%. c)> The results of the financial ratio calculation, namely the Profitability ratio, which is represented through the Debt to Equity Ratio (DER), show that PT. BRI (Persero) Tbk during the 2019-2023 period showed an average Debt to Equity Ratio (DER) value of 5.43% based on PBI, the health level of commercial banks was ≤ 70% in the healthy category. Second, namely the results of the development of PT's net profit. BRI (Persero) Tbk. experienced a continuous increase from 2019-2023 with an average growth of 25.93%.
Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku Zulkipli Zulkipli; Pranatalindo Simanjuntak; Muhammad Iqbal; Riman Abimanyu; Robby Erviando
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2823

Abstract

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.
Co-Authors Muhammad Iqbal Pranatalindo Simanjuntak Riman Abimanyu Riman Abimayu Robby Erviando