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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ULTIMA Accounting Akrab Juara : Jurnal Ilmu-ilmu Sosial
Pardomuan Ritonga
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Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology

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Faktor-Faktor Yang Menentukan Audit Judgment Pardomuan Ritonga; Henny Mulyati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.321

Abstract

This research was aimed to examine the effect of auditor experience, pressure obedience, tax complexity, and auditor expertise to audit judgment empirically. The sample of this research are auditors who worked on Public Accountant Firm (KAP) Representative of DKI Jakarta Province. The example was conducted by purposive sampling method. Collecting data was performed by a questionnaire distributed directly to auditors as much as 108 questionnaires. Data analysis used multiple linear regression methods with SPSS (Statistical Product and Service Solution) 23.00 Version. The result of this research showed that auditor experience, pressure obedience, tax complexity, and auditor expertise by simultaneously and partially have a significantly positive effect on the audit judgment.
PENGARUH RISIKO KREDIT, RISIKO SOLVABILITAS DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA Pardomuan Ritonga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1706.079 KB) | DOI: 10.31937/akuntansi.v12i1.1495

Abstract

Abstract- This research aims to analyzethe influence of financial risk i.e. credit and solvency risk as long as audit quality on the firm's profitability and implications with earnings quality. This type of research is quantitative. The research population is sub-sectors of general insurance listed in the Indonesia Stock Exchange in 2014-2018. The sampling method using purposive sampling technique is counted 10 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that financial risk has significant effect simultaneously on the profitability of firms as long as financial risk and audit quality has no significant effect simultaneously on the earnings quality. The partial test results showed that solvency risk and audit quality have a negative effect while credit risk has no significant effect to the profitability of firms. However, credit and solvency risk as long as audit quality have no indirect effect to the earnings quality through profitability of firms. Keywords: solvency risk, profitability of firms, earnings quality value
PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Nur Asma; Pardomuan Ritonga
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 5 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk meneliti secara empiris efek Intellectual Capital, dan Corporate Governance terhadap firm value. Sampel dilakukan dengan metode purposive sampling. Pendekatan penelitian menggunakan kuantitatif dengan tipe data sekunder, sedangkan teknik sampling yang digunakan adalah purposive sampling dengan total sampel 10 subsektor asuransi umum yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Analisis data menggunakan metode regresi linier berganda dengan SPSS (Statistical Product and Service Solution) 26.00 Version. Hasil penelitian ini menunjukkan bahwa Intellectual Capital, dan Corporate Governance secara bersamaan dan sebagian memiliki pengaruh positif yang signifikan terhadap firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA TERHADAP PENGHINDARAN PAJAK Pardomuan Ritonga
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2526

Abstract

Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on audit quality and implications with tax avoidance. This type of research is quantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in 2016-2020. Data processing in this research using Statistical Program for Social Science 22 program. The sampling method using purposive sampling technique is counted 16 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that corporate social responsibility and audit committee both have significant effect simultaneously on the audit quality as long as corporate social responsibility and audit committee both have negative significant effect simultaneously on the tax avoidance. The partial test results showed that both of corporate social responsibility and audit committee had to the audit quality. However, corporate social responsibility and audit committee have no indirect effect to the tax avoidance through audit quality. Keywords: Corporate Social Responsibility; Audit Committee; Audit Quality; Tax Avoidance.
Co-Authors Henny Mulyati Nur Asma