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Journal : Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi

THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE Erma Setiawati; Eskasari Putri; Dyana Madyaratri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.744

Abstract

ABSTRAK The study aims to axamine the effect of workload and specialization of auditors on audit quality with quality of the audit committee as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research is a Jakarta Islamic Index (JII) companies listed on the Sharia Exchange in 2016-2018. The sampling technique in this study used the purposive sampling method. Data analysis method used was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21 program. The result of this research indicate that workload give impact on audit quality. Specialization of auditors, and quality of the audit committee do not impact on audit quality. Moderating analysis shows that quality of the audit committee is not able to moderate workload and specialization of auditors on audit quality.Kata Kunci:   audit quality, workload, auditor spe-cialization, audit committee
FINANCIAL BEHAVIOUR DAN E- MONEY PADA PERILAKU HEDONISME DI ERA PANDEMI COVID-19 Eskasari Putri; Arista Eka Pramudita; Ashar Mukhammad Akbar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i1.989

Abstract

Saat ini Indonesia terjadi pandemi Covid-19 yang disebabkan oleh virus yang menyerang kekebalan tubuh dan mudah menyebar. Pandemi ini mampu mengubah gaya hidup masyarakat terutama dalam memenuhi kebutuhannya. Pada masa pandemi Covid-19 persentase belanja masih tinggi. Meskipun masyarakat kehilangan pekerjaan dan mahasiswa yang tidak mendapatkan uang saku setiap bulan mereka mampu membeli kebutuhan walaupun hanya mengikuti trend yang terjadi saat masa pandemi Covid-19. Tujuan dari penelitian ini adalah untuk menganalisis apakah financial behaviour dan E-MONEY berpengaruh terhadap perilaku hedonisme. Penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel data melalui kuesioner Mahasiswa Akuntansi Angkatan 2019-2021 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Hasil penelitian ini adalah financial behaviour berpengaruh terhadap perilaku hedonisme dan E-MONEY tidak berpengaruh terhadap perilaku hedonisme. Keterbatasan penelitian ini adalah penggunaan variable yang terbatas. Manfaat penelitian ini untuk mengembangkan penelitian sebelumnya dan sebagai referensi penelitian terkait dengan faktor-faktor yang mempengaruhi perilaku hedonisme pada Mahasiswa Akuntansi Angkatan 2019-2021 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta masa pandemi Covid-19.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON THE COMPANY’S FINANCIAL PERFORMANCE (An Empirical Study on Mining Companies enlisted in ISE during 2014) Eskasari Putri; Arief Budhi Dharma; Rina Trisnawati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.573 KB) | DOI: 10.35906/je001.v9i1.478

Abstract

AbstractThis research aimed to provide empirical evidence that the disclosure of Corporate Social Responsibility affected significantly the Return On Asset (ROA), Return On Equity (ROE), and Return On Sales (ROS) in mining companies enlisted in ISE during 2014. The sample of research was taken using purposive sampling method; the data was obtained from www.idx.com. The sample of research consisted of companies in mining sector during 2014. There were 33 companies fulfilling the criteria of sample. The method of analyzing data used in this research was a simple regression analysis. Considering the result of research using t-test, it could be found that the disclosure of Corporate Social Responsibility affected ROA and ROE positively and insignificantly, while it affected ROS positively and significantly. The recommendations given to the company were that the company should disclose the activities related to its Corporate Social Responsibility more transparently in its annual report, Corporate Social Responsibility indeed needed large cost, but it could benefit the company as well by improving the company’s image and legitimacy, so that the company could make it the corporate strategy.Keywords: CSR, ROA, ROE, ROS
KOMPENSASI, MOTIVASI, PELATIHAN, DAN LINGKUNGAN KERJA PADA KUALITAS KINERJA PEGAWAI Yuli Tri Cahyono; Eskasari Putri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.031 KB) | DOI: 10.35906/je001.v9i1.479

Abstract

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompensasi, motivasi, pelatihan, dan lingkungan kerja pada kualitas kinerja pegawai. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data pada penelitian ini menggunakan bantuan SPSS. Metode analisis yang digunakan adalah regresi liner berganda untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa pelatihan berpenaruh terhadap kualitas kinerja pegawai, sedangkan kompensasi, motivasi, dan lingkungan kerja tidak berpengaruh.Kata Kunci: pelatihan, lingkungan kerja, motivasi, kinerja pegawaiAbstractThis study aims to examine and analyze the effect of compensation, motivation, training, and work environment on the quality of employee performance. Data collection was carried out through questionnaires. Analysis of the data in this study using SPSS. The analytical method used is multiple linear regression to test and prove the research hypothesis. The results of the analysis show that training affects the quality of employee performance, while compensation, motivation, and work environment have no effect.Keywords: training, work environment, motivation, employee performance