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Volta, Diyanto
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Economics, Econometrics & Finance

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PENGARUH KOMPLEKSITAS OPERASI, PERGANTIAN AUDITOR DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT REPORT LAG (Studi Empris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indri, Putri Silvia; Andreas, Andreas; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of operational complexity, auditor turnover and investment opportunities on the audit report lag. Operation complexity is measured using a dummy. Auditor turnover in this study was measured using a dummy. And investment opportunities in this study are measured using the market to book value of equity (MVE / BE) ratio. The population in this study were mining and agricultural companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study was selected with purposive sampling criteria so that 11 mining companies and 15 agricultural companies were selected that met the criteria. Hypothesis testing is done using multiple regression methods which are then analyzed using SPSS version 18.00 for Windows. The results of this study indicate that the complexity of operations has a significant effect on audit report lag in mining and agricultural companies on the Indonesia Stock Exchange. Meanwhile, the change of auditors and investment opportunities did not affect the audit report lag for mining and agricultural companies on the Indonesia Stock Exchange.Keywords: Operation Complexity, Auditor Change, Investment Opportunities, Audit Report Lag
PENGARUH KEAHLIAN AUDITOR, RISIKO AUDIT, SITUASI AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Kota Batam, Padang dan Pekanbaru) Wadya, Rinalda Prasilia; M, Rasul; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accuracy of giving opinions in the financial statement audit. The data used in this study are primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study were Public Accounting Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this study were auditors who worked in 24 KAPs distributed by 72 respondents and returned questionnaires as many as 72 questionnaires (100%). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this study indicate that auditor expertise, audit risk, audit situation and compliance pressure are proven to affect the accuracy of giving opinions in auditing financial statements.Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.
PENGARUH SKEPTISME PROFESIONAL, INDEPEDENSI KOMPETENSI, PENGENDALIAN INTERNAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris Pada BPKP Perwakilan Provinsi Riau) Fajar, Yundeya Muhammad; M, Rasuli; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to know and analyze about: (1) the influence of professional skepticism on the ability of auditors to detect cheating, (2) the influence of independence on the ability of auditors to detect cheating, (3) the influence of competencies on the ability of auditors to detect cheating, (4) the influence of internal control on the ability of auditors to detect fraud in riau province. The respondents in the study were 58. This study used questionnaires in its data collection.. Data analysis is used by multiple linear regressions. The results of this study prove professional skepticism has a positive effect on the ability of auditors to detect fraud. Independence has a positive effect on the auditor's ability to detect fraud. Competence has a positive effect on the ability of auditors to detect fraud. Internal control has a positive effect on the ability of auditors to detect fraud, workload negatively affects the ability of auditors to detect fraud.Keywords: Professional Skepticism, Independence, Competence, Internal Control, Workload, Auditors' Ability To Detect Fraud.
Co-Authors Andreas Andreas Fajar, Yundeya Muhammad Indri, Putri Silvia M, Rasul M, Rasuli Wadya, Rinalda Prasilia