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Contact Name
Dokman
Contact Email
dokman@bukitpengharapan.ac.id
Phone
+6281326056543
Journal Mail Official
van.stmng1985@gmail.com
Editorial Address
Jl. Grojogan Sewu, Kalisoro, Kec. Tawangmangu, Kabupaten Karanganyar, Jawa Tengah 57792
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Kab. karanganyar,
Jawa tengah
INDONESIA
Journal Accounting International Mount Hope
ISSN : -     EISSN : 30311276     DOI : 10.61696
Core Subject : Economy,
Journal Accounting International Mount Hope (JAIMO) is a peer-reviewed international journal publishing high quality, original manuscripts concerned with critical accounting and related issues. Contributions can be of a theoretical or empirical nature. Journal Accounting International Mount Hope (JAIMO) targets scholars from both academia and the professional accounting community. Papers examine emerging trends in critical accounting and fast-changing concerns faced by corporations, government and regulators from a comprehensive range of areas.
Articles 2 Documents
Search results for , issue "Vol. 4 No. 2 (2026)" : 2 Documents clear
PENGARUH ETIKA PROFESI, INDEPENDENSI, MOTIVASI, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DI KAP KOTA MEDAN Silalahi, Romanda; Teng, Sauh Hwee; Hantono, Hantono
Journal Accounting International Mount Hope Vol. 4 No. 2 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i2.1099

Abstract

This study aims to determine the influence of professional ethics, independence, motivation, and auditor experience on audit quality at Public Accounting Firms (KAP) in Medan City. This study uses a quantitative method with a descriptive and verification approach. The data used are primary data obtained through distributing questionnaires to auditors at several KAPs in Medan City. The number of samples in this study was 60 respondents selected using probability sampling techniques. The results of the study indicate that partially professional ethics has a positive and significant effect on audit quality with a significance value of 0.030. Independence also has a positive and significant effect on audit quality with a significance value of 0.041. Auditor motivation has a positive and significant effect on audit quality with a significance value of 0.020. Meanwhile, audit experience has a significant effect on audit quality with a significance value of 0.022. Simultaneously, professional ethics, independence, motivation, and auditor experience have a significant effect on audit quality with an F-value of 19.434 and a significance of 0.000. The Adjusted R1 Squared value of 0.556 indicates that 55.6% of audit quality can be explained by the research variables, while the rest is influenced by other factors outside the research.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022-2024 Purba, Rolasni Roha; Lubis, Mahmuddin Syah; Nasution, Yusneni Afrita
Journal Accounting International Mount Hope Vol. 4 No. 2 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i2.1100

Abstract

This research aims to analyze the impact of financial variables on food and beverage issuers on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, both individually and collectively. The research is based on the crucial importance of corporate performance as a parameter of business success and investor interest, coupled with the existence of discrepancies in previous research findings regarding the elements influencing such performance. This study employs quantitative methods, employing description and verification. Subjects were selected based on specific criteria from the list of manufacturing companies on the stock exchange. The information analyzed includes capital ratios, liquidity, and company scale and age profiles. The research results are projected to reveal whether these variables have a significant impact, either independently or simultaneously, on company performance. Thirty-six food manufacturing issuers on the IDX were sampled from 2022 to 2024, utilizing SPSS statistical software. The final findings indicate that capital ratios have no significant impact on the performance of manufacturing issuers on the stock exchange. Conversely, liquidity significantly contributes to the business results of manufacturing companies on the stock exchange. Corporate scale also significantly influences the performance of publicly traded manufacturing companies. Finally, company age has been shown to have a crucial impact on the business performance of manufacturing companies listed on the IDX.

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