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Indonesia Auditing Research Journal

ARJ
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Published by Institute of Accounting Research and Novation

ISSN : 23032596 EISSN : 29643643 DOI : -

Core Subject : Economy, Science, Education,

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 94 Documents

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The influence of audit fee, audit tenure, audit rotation and client company size on audit quality Rifki Ramdani
Indonesia Auditing Research Journal Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

The objective of this research was to examine the influence of the fee audit, audit tenure, audit rotation, size of company and audit quality on financial sector enterprise. Fee audit, audit tenure, audit rotation and size of company as the independent variable. Audit Quality as the dependent variable. This study uses the basic theory is the agency theory. This study used secondary data obtained from the Indonesia Stock Exchange (IDX) during the period 2012-2014. The sampling process was done by using purposive sampling method and this study used 141 observations. The analyzing method to examine hypothesis was logistic regression analysis. The results shows that the size of company influence the audit quality. But for the fee audit, audit tenure, audit rotation no influence the audit quality.

The effect of auditor competence and independence on audit quality Siti Nur Mawar Indah
Indonesia Auditing Research Journal Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

The Public Accountant (auditor) profession is like a "double-edged sword", on the one hand auditors must pay attention to the credibility and ethics of the profession, but on the other hand they must also face pressure from clients in various decision-making. must face pressure from clients in various decision-making auditor's decision making. If the auditor is unable to resist pressure from clients such as personal, emotional or financial pressure, the auditor's independence will be compromised. personal, emotional or financial pressure, the auditor's independence has been reduced and can affect audit quality. and can affect audit quality. This study aims to analyze and prove empirical evidence of the effect of experience, knowledge, length of contact with clients, pressure from clients, peer review, and non-audit services provided by KAP on audit quality. provided by KAP on audit quality. The sample used was 79 respondents, namely auditors at 18 KAPs in Semarang City. Meanwhile, to answer the research hypothesis using multiple regression analysis tools analysis tool, after previously testing classical assumptions. Based on the results of the study, it can be concluded that experience in conducting audits, the knowledge of an auditor and the review of fellow auditors (peer review) have a positive effect on audit quality. So that the more deeper and broader the knowledge of an auditor and the more experienced in the field of auditing as well as peer review from fellow auditors (peer review). auditing field as well as peer review from fellow auditors, the better the audit quality will be. better the quality of the audit performed. Meanwhile, the length of the relationship with the client, pressure from clients, and non-audit services provided by KAP.

Does basic infrastructure development have an impact on economic growth? : Study In Ternate, North Maluku Prince Charles Heston Runtunuwu; Jay Rajasekera
Indonesia Auditing Research Journal Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

This study aims to determine the effect of (1) road infrastructure on economic growth (2) clean water infrastructure on economic growth (3) electricity infrastructure on economic growth. The data used is sourced from BPS Ternate City from 2005-2017. The research data used is quantitative data. The type of data used in this research is secondary data and time series. The testing technique used is multiple regression analysis. The test results of this study have a simultaneous effect on the three variables being tested. While partially testing the variables of road infrastructure, clean water and electricity effect on economic growth

The influence of the environment and work culture on organizational performance through strategic planning at the community and village empowerment services in Flores district, East Nusa Tenggara province Mersiana Varia Juita
Indonesia Auditing Research Journal Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

This study aims to determine the effect of environmental strategy, organizational culture, and planning strategy on organizational performance at the Village Community Empowerment Agency of the Provincial Government of Flores Regency, East Nusa Tenggara. The sample of this study was 100 residents of Flores Regency. Partial Least Square (PLS) was used as a hypothesis testing tool. The results showed that organizational culture has an effect on organizational situation, and strategic planning has an effect on organizational performance, according to the findings of this study. In addition, the strategic environment has an effect on strategic planning, and organizational culture has an effect on strategic planning.

Analysis of performance measurement using the balanced scorecard Puput Rahmi
Indonesia Auditing Research Journal Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

The research is formulated on describing the performance measurement through balanced scorecard method at Sucofindo cooperative. branch-Palembang. This research is aimed at describing the performance measurement through balance scorecard method at Sucofindo Cooperative, branch Palembang. The research setting was within 5 five years, from 2011 until 2015. The type of this research was a descriptive research in line with determination of the performance of the Sucofndo Cooperative branch Palembang through balanced scorecard method. The data used were primary data and secondary data. This research was a qualitative analysis. The technique of analyzing the data was through balanced scorecard method The results showed that there were some variations in the achievement of result, as the financial perspective to generate earnings / profit and customer's perspective to improve members as well as learning and growth perspective in employee's productivity experience had decreased and not maximum, while for internal business perspective was good enough.

The influence of corporate governance on the performance of public companies included in the CGPI rating for the 2005-2007 period Irma Yohana
Indonesia Auditing Research Journal Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

The purpose of this research is to investigate the influence of corporate governance implementation on firm performance. The samples of this research is non financial public companies which include the CGPI rating in 2005, 2006 and 2007. The dependent variable are ROE and Tobin’s Q as operating and market performance. Independent variable of this research is corporate governance perception index and this study uses leverage and firm size as control variables. This study use 34 objects that meet some criteria. Using multiple regression analysis, this research found that corporate governance implementation has a positive significant influence to ROE as operating performance and also found that corporate governance implementation has a positive significant influence to Tobin’s Q as market Performance.

An analysis of employee welfare levels study at trimega bangun persada company Prince Charles Heston Runtunuwu
Indonesia Auditing Research Journal Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

The purpose of this study was to find out how the influence of education level on the welfare of employees at PT. Trimega Bangun Persada, and also to find out how long working hours affect the welfare of employees at PT. Trimega Bangun Persada analysis tool used is Multiple Linear Regression analysis tool, with a total sample of 50 (fifty) employees. The results of this study indicate that: The level of education has a significant positive effect on the dependent variable or welfare. Which means increasing the level of education will affect the level but welfare of employees. Significantly and positively too, the variable length of work has an effect on well-being. Which means that the length of time working can affect the level of employee welfare.

The effect of company size and leverage on earnings management practices in food and beverage sub-sector companies on the Indonesian stock exchange Maya Kartika Handayani
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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The objective of the research is to find out empirical evidence of the influence of firm size and leverage on earnings management. The population of this study were listed foods and beverages companies in the Indonesia Stock Exchange. The sample was determined based on the following criteria: (a) the annual report ended December 31, and (b) available and published on the Indonesia Stock Exchange website during the research period. There were 12 companies complying with the criteria. Data analysis was carried out in terms of pool cross-section covering the annual financial report during 2004-2008. The research hypotheses were tested using multiple regression analysis. Firm size was measured by logarithm, leverage was measured by debt to equity ratio and earnings management was estimated by Utami model.

Analysis of the feasibility of investing in consumer goods industry stocks using the capm approach for the period January 2005 - December 2007 Niken Dwi Nastiti
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.415 KB)

The purpose of this research is to know wheter some stocks is worthy or not to be bought. The objective of this research is to find out the investment advisability of consumer goods industry stocks in Indonesia Stock Exchange. The object of this research is stock which listed in Indonesia Stock Exchange (BEI). The writer takes example of 30 stocks of consumer goods industry as the object of the research. The research’s period is from January 2005 up to December 2007. The method being used in this research is Capital Asset Pricing Model (CAPM). The result of the CAPM model, it is found that there are 20 undervalue stocks and 10 overvalue stocks in consumer goods industry in a research’s period.

Analysis of the performance of manufacturing companies before and after the merger on the Indonesian stock exchange in the period 2002-2006. Rista Adiningrum
Indonesia Auditing Research Journal Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.975 KB)

The purposes of this research are to gain evidence whether mergers gave positive effects on manufacturing company's financial performance and to evaluate each of the manufacturing sub-sectors' financial performance, in what sub-sectors did the merger create the best performance. The population in this research is a merged manufacturing company that is listed in IDX. The method of sample selection is purposive sampling method. This research used secondary data that is audited companies' financial report. The data processing technique in this research is descriptive statistics and paired sample tests. The result of this research is that they have no evidence that the company's financial performance has improved after merger based on liquidity, activity, solvency and profitability ratios. stone, clay,

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Home Page

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Editorial Team

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Google Scholar

Contact Name Fristi Riandari

Contact Email fristy.rianda@ymail.com

Phone +628136000791

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Editorial Address Kompleks Perumahan Zajira Blok A. No A1, Deliserdang, Sumatera Utara

Location Kab. deli serdang, Sumatera utara INDONESIA

Abstract

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Abstract

Contact Name
Fristi Riandari

Contact Email
fristy.rianda@ymail.com

Phone
+628136000791

Journal Mail Official
fristy.rianda@ymail.com

Editorial Address
Kompleks Perumahan Zajira Blok A. No A1, Deliserdang, Sumatera Utara

Location
Kab. deli serdang,

Sumatera utara

INDONESIA