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Laboratorium Pengembangan Ekonomi Pembangunan (Lab. IESP) Jurusan Ekonomi Pembangunan-Gedung D Lt. 2 Ruang 204 Fakultas Ekonomi Universitas Jenderal Soedirman
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INDONESIA
Jurnal Ekonomi, Bisnis, dan Akuntansi
ISSN : 27156044     EISSN : 27156052     DOI : -
Core Subject : Economy,
Jurnal Ekonomi, Bisnis, dan Akuntansi is a journal published four times a year, designed to accommodate research articles in the field of management, which are mainly about (but not limited to) Human Resources, Marketing, Finance, Operational and Strategic Management.
Articles 216 Documents
PENGARUH PERCEIVED SYSTEM KNOWLADGE TERHADAP JOB SATISFACTION YANG DIMEDIASI OLEH FAIRNESS IN PERFORMANCE APPRAISAL Aji Setyo Prabowo; Achmad Sudjadi; Ratno Purnomo
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 3 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.182 KB) | DOI: 10.32424/jeba.v23i3.2859

Abstract

KONTRIBUSI HUMAN CAPITAL TERHADAP PERTUMBUHAN EKONOMI MELALUI PENDIDIKAN Ramita Kholifaturrohmah; Dwita Aprillia Floresti; Viviana Mayasari; Monica Rosiana
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 4 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.523 KB) | DOI: 10.32424/jeba.v24i4.3482

Abstract

Efektifitas pemberian informasi hak pasien dalam pelayanan di Rumah Sakit Islam Fatimah Cilacap Heri Sungkowo; Wiwiek Rabiatul Adawiyah; Budi Aji
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 2 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.318 KB) | DOI: 10.32424/jeba.v20i2.1096

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PENGARUH INDEPENDENSI, PENGALAMAN, KOMPETENSI, GAYA KEPEMIMPINAN, DAN BEBAN KERJA AUDITOR TERHADAP SKEPTISME PROFESIONAL AUDITOR Muh Fardho Asharis Basuki; Kunti Sunaryo
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 3 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.607 KB) | DOI: 10.32424/jeba.v22i3.1641

Abstract

PENGARUH PDRB PER KAPITA, BELANJA DAERAH, RASIO KETERGANTUNGAN, KEMISKINAN, DAN TEKNOLOGI TERHADAP IPM DI INDONESIA Santi Hidayat; Nenik Woyanti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 4 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.67 KB) | DOI: 10.32424/jeba.v23i4.2919

Abstract

ANALISIS PENGARUH PROFITABILITAS LEVERAGE AKTIVITAS JAMINAN DAN UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Puji Lestari Aji; Tohir Tohir; Suwaryo Suwaryo
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 21, No 2 (2019)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.077 KB) | DOI: 10.32424/jeba.v21i2.1327

Abstract

The effect of professional skepticism, client pressure, auditor experience, and audit regulation on audit fraud (Empirical study in Headquarter Office of Badan Pemeriksa Keuangan RI) Warsidi Warsidi; Siti Maghfiroh; Larasati Nanda
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.051 KB) | DOI: 10.32424/jeba.v20i1.1149

Abstract

Badan Pemeriksa Keuangan is a state institution authorized to audit reports on the management and accountability of state finances to the Central Government, Regional Government, Bank Indonesia, State-Owned Enterprises, Public Service Bodies, and Regional-Owned Enterprises. In carrying out its duties, BPK has several authorities that are BPK examine the object of examination, plan and conduct an inspection, determine the time and method of examination, and compile and present the report of the examination result. Based on the 1945 Constitution, BPK is an independent state institution so that in carrying out its duties, BPK perform independently and freely without any parties that can interfere or influence the examination report. But in fact, there are still many phenomena in which auditors conduct audit fraud by selling buying audit opinions and bribes to change the contents of the examination report. There are several factors that lead to audit fraud, such as professional skepticism, client pressure, auditor experience, and audit regulation. This study aims to examine the effects of professional skepticism, client pressure, auditor experience, and audit regulation on audit fraud. This research is a quantitative study with primary data from questionnaires distributed to BPK with respondents AKN II, III and IV. Sampling technique uses a convenience sampling method. Data analysis technique used is multiple regression analysis. The results of this study indicate that professional skepticism and audit regulation have a significant negative effect on audit fraud, the auditor's experience has a negative insignificant effect on audit fraud, while client pressure has an insignificant positive effect on audit fraud.Keywords: professional skepticism, client pressure, auditor experience, audit regulations, audit fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN TENAGA KERJA DI JAWA TENGAH 2014-2019 Andi Nurahman Ramdani; Supadi Supadi; Nunik Kadarwati
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 2 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.971 KB) | DOI: 10.32424/jeba.v23i2.1833

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PERAN MEDIASI BRAND TRUST PADA PENGARUH PRODUCT KNOWLEDGE DAN BRAND IMAGE TERHADAP KEPUTUSAN MAHASISWA UNTUK KULIAH DI UNIVERSITAS PERADABAN Umar Seno Bayu Aji; Siti Zulaikha Wulandari; Nur Choirul Afif
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 3 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.791 KB) | DOI: 10.32424/jeba.v24i3.3351

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Analisis penentuan laba perusahaan dengan menggunakan metode harga jual relatif Lilik Handaya Eka; Irianing Suparlinah; Puji Lestari; Margani Pinasti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.842 KB) | DOI: 10.32424/jeba.v20i1.1077

Abstract