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INDONESIA
Juara: Jurnal Riset Akuntansi
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Arjuna Subject : -
Articles 12 Documents
Search results for , issue "Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)" : 12 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING I Ketut Sukrada; Luh Komang Merawati; I Putu Edy Arizona
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.307

Abstract

This study aims to examine the effect of financial ratios on stock returns with Corporatesocial responsibility as an intervening variable in manufacturing companies listed on the IndonesiaStock Exchange in 2015 - 2017. The population of this study includes 156 manufacturingcompanies in the Indonesia Stock Exchange with purposive sampling techniques obtained 52companies with a research period of 2015 - 2017. Data analysis methods used are path analysis.Based on the results of data analysis, it shows that; (1) financial ratios have a positiveeffect on stock returns; (2) corporate social responsibility is not an intervening variable the influenceof financial ratios on stock returns.
PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, KEAHLIAN AUDIT DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Nengah Indah Wirasari; Ni Made Sunarsih; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.308

Abstract

The company’s need to audit company activities shows the importance of quality auditing(Accountants) services to assist in conducting audits. An accountant in carrying out an auditis required to pay attention to the audit quality, because with good audit quality it is expectedto produce financial reports that can be trusted by users of financial information. The purposeof this study was to analyze the effect of auditor professional skepticism, professional ethics,audit expertise and the auditor’s professional commitment to the accuracy of giving opinion to aPublic Accountant office in Bali.This research was conducted at all Public Accountant offices in Bali with ten officesin 2019 with the number of auditors as many as 80 people from 93 populations as samplesthrough the saturated sample method. Data collection was done by distributing questionnairesand using multiple linear regression analysis techniques.Based on the results of the analysis, the auditor’s professional skepticism, professionalethics, audit expertise and the auditor’s professional commitment contribute 32.8 percentto the accuracy of giving opinions, while the remaining 67.2 percent is influenced by othervariables not included in the research model. Through t test analysis it is known that auditorprofessional skepticism has a negative effect on the accuracy of giving opinions, professionalethics and professional commitment has a positive effect on the accuracy of giving opinionswhile audit expertise does not affect the accuracy of giving audit opinions to the Public AccountingFirm in Bali.

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