Article Per Year (5 Year)
p-Index From 2019 - 2024
0.702
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Ekonomi dan Bisnis JURNAL MUTIARA AKUNTANSI STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Tarigan, Aremi Evanta
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Pengalaman, Pengetahuan, Audit Tenure dan Peer Review Terhadap Kualitas Audit (Studi Empiris Pada KAP Di Wilayah Kota Medan) Situmeang, Nikita; Tampubolon, Novita Grasella Vefri Yanti; Sianturi, Renawati; Simaremare, Noviani Santaria; Evanta, Aremi
JURNAL MUTIARA AKUNTANSI Vol 4 No 1 (2019): Volume 4 Nomor 01 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.635 KB)

Abstract

This study aims to determine the effect of experience, knowledge, audit tenure and peer review on audit quality (empirical studies on KAP in the city area of Medan). This research is a survey research with a quantitative population approach in this study covering KAP in Medan. The sample was taken by samling technique of 65 auditors. Data collection techniques using questionnaires and research models are multiple linear regression. The results of the study with hypothesis testing showed that experience, knowledge and peer review simultaneously had a significant effect on audit quality. Testing the hypothesis also shows that experience, knowledge and peer review individually have a significant effect on audit quality, but audit tenure individually has no significant effect on audit quality. The hypothesis determination coefficient value adjusts R2 by 43.7% which indicates that audit quality can be explained by variations in the variables of experience, knowledge, audit tenure and other peer reviews not submitted in this study. Keywords : Experience, Knowledge, Audit Tenure, Peer Review and Audit Quality
PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, TIME BUDGET PRESSURE, DAN AUDIT FEE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Zain, Jenny; Putri, Arie Pratania; Tarigan, Aremi Evanta; Novita T, Siti; Voltra, Jhon
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

Abstract

This research studies about the influence of due professional care, independency, time budget pressure, and audit fee to the audit quality. At 8 Accountant Public Firm in Medan. This study used simple random sampling. The data were collected through questions survey methods. The results of the study indicate that simultaneous due professional care, independency, time budget pressure, and audit fee had a significant effect to the audit quality. In the partiality due professional care, independency, and audit fee had a positive effect and significant to the audit quality. While time budget pressure had a negative effect and significant to the audit quality.
Pengaruh Pengalaman, Pengetahuan, Audit Tenure dan Peer Review Terhadap Kualitas Audit (Studi Empiris Pada KAP Di Wilayah Kota Medan) Nikita Situmeang; Novita Grasella Vefri Yanti Tampubolon; Renawati Sianturi; Noviani Santaria Simaremare; Aremi Evanta
JURNAL MUTIARA AKUNTANSI Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.635 KB)

Abstract

This study aims to determine the effect of experience, knowledge, audit tenure and peer review on audit quality (empirical studies on KAP in the city area of Medan). This research is a survey research with a quantitative population approach in this study covering KAP in Medan. The sample was taken by samling technique of 65 auditors. Data collection techniques using questionnaires and research models are multiple linear regression. The results of the study with hypothesis testing showed that experience, knowledge and peer review simultaneously had a significant effect on audit quality. Testing the hypothesis also shows that experience, knowledge and peer review individually have a significant effect on audit quality, but audit tenure individually has no significant effect on audit quality. The hypothesis determination coefficient value adjusts R2 by 43.7% which indicates that audit quality can be explained by variations in the variables of experience, knowledge, audit tenure and other peer reviews not submitted in this study. Keywords : Experience, Knowledge, Audit Tenure, Peer Review and Audit Quality
PENGARUH KONFLIK PERAN (ROLE CONFLICT), KETIDAKJELASAN PERAN (ROLE AMBIGUITY), DAN STRUKTUR AUDIT (AUDIT STRUCTURE) TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN Elvina Lase; Arie Pratania Putri; Aremi Evanta Tarigan
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2489

Abstract

Dalam penelitian ini akan diuji pengaruh konflik peran, ketidakjelasan peran, dan struktur audit terhadap kinerja  auditor. Responden yang digunakan di penelitian ini adalah para auditor di Kantor Akuntan Publik di kota Medan. Metode yang digunakan untuk menentukan sampel dalam penelitian adalah pengambilan sampel secara acak. Hasil pengujian secara parsial menunjukkan bahwa konflik peran dan ketidakjelasan peran tidak memiliki pengaruh secara signifikan terhadap kinerja auditor sedangkan struktur audit berpengaruh positif dan signifikan terhadap kinerja para auditor. Pengujian secara simultan oleh variabel bebas konflik peran, ketidakjelasan peran, dan struktur audit berpengaruh signifikan terhadap variabel kinerja auditor. Sedangkan koefisien determinasi (R2) menunjukkan bahwa 15,7% variabel bebas yaitu konflik peran (X1), ketidakjelasan peran (X2), dan struktur audit (X3) bisa menjelaskan variabel terikat kinerja auditor (Y) dan sisanya 84,3% merupakan variabel lainnya yang tidak diamati di penelitian ini.Kata Kunci: Konflik Peran; Ketidakjelasan Peran; Struktur Audit; Kinerja Auditor
Co-Authors Arie Pratania Putri Elvina Lase Nikita Situmeang Noviani Santaria Simaremare Novita Grasella Vefri Yanti Tampubolon Novita T, Siti Renawati Sianturi Sianturi, Renawati Simaremare, Noviani Santaria Situmeang, Nikita Tampubolon, Novita Grasella Vefri Yanti Voltra, Jhon Zain, Jenny