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All Journal Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen dan Bisnis Jayakarta Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta
Maralus Samosir
Sekolah Tinggi Ilmu Ekonomi Jayakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics Social Sciences

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Journal : Jurnal Akuntansi

 1 
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi empiris pada Kantor Akuntan Publik di DKI Jakarta) Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan; Oktavia Marpaung
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 3 No 02 (2022): Vol. 03 No. 02 Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v3i02.122

Abstract

Profesi Akuntan Publik (auditor) ibarat “pedang mata dua”, di satu sisi auditor harus memperhatikan kredibilitas dan etika profesi, namun di sisi lain juga harus menghadapi tekanan dari klien dalam berbagai pengambilan keputusan auditor. Jika auditor tidak mampu menolak tekanan dari klien seperti tekanan personal, emosional atau keuangan maka independensi dan kompetensi auditor telah berkurang dan bisa mempengaruhi kualitas audit. Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh kompetensi dan independensi yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 38 responden yaitu auditor yang terdapat pada 7 KAP di DKI Jakarta. Sedangkan untuk menjawab hipotesis penelitian menggunakan alat analisis regresi berganda, setelah sebelumnya dilakukan pengujian asumsi klasik. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit. Sehingga semakin luas kompetensi seorang auditor serta semakin dalam independensi dibidang auditing, maka akan semakin baik kualitas audit yang dilakukan.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 Eni Widiyawati; Maralus Samosir; Malem Ukur Simangunsong
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 4 No 1 (2022): Vol. 04 No. 01 Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v4i1.146

Abstract

This study was conducted to examine the effect of Receivable Turnover and Inventory Turnover variables on Profitability of Food and Beverage companies listed on the Indonesia Stock Exchange in 2018-2021. The data used in this study were obtained from financial reports published by IDX, which were taken from the website www.idx.co.id as well as from the research sample website. The population taken is 33 food and beverage companies listed on the IDX in 2018-2021. The sampling technique used was a purposive sampling technique so that there were 19 research samples. The analytical method used in this research is descriptive statistical analysis, multiple linear regression analysis test and classical assumption test including normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of the study show that Accounts Receivable Turnover and Inventory Turnover simultaneously or simultaneously affect the profitability of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. Separately, Accounts Receivable Turnover has a positive or significant effect on Profitability while Inventory Turnover has no effect on Profitability in food and beverage companies listed on the IDX in 2018-2021.
Co-Authors Adrian Adrian Eduward Tony Sitorus Eni Widiyawati Malem Ukur Simangunsong Oktavia Marpaung Ringkot P Nainggolan Riyanto Wujarso Saprudin Saprudin