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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal ULTIMA Accounting Media Riset Akuntansi Auditing & Informasi
Michell Suharli
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Economics, Econometrics & Finance

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Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN Michell Suharli; Nurlaelah Nurlaelah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company.Keywords: Concentration Auditor, audit fee, auditing.
Pengaruh Gaya Kepemimpinan Transaksional, Gaya Kepemimpinan Transformasional Dan Kepuasan Kerja Terhadap Kinerja Auditor Di Kantor Akuntan Publik (KAP) Stellina Permatasari Sugiharta; Michell Suharli
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.439 KB) | DOI: 10.31937/akuntansi.v6i1.146

Abstract

The objective of this research is to examine the effect of transactional leadership, transformational leadership and job satisfaction towards auditor performance. This research was performed as an attempt to acknowledge which factor could increase auditor’s performance. This research is conducted by using survey method to public accountants working at Public Accountant Firms in Jakarta and Tangerang, in 2013 and have one year minimum for job experience, as respondents. Data analysis was conducted by using multiple regressions model. The result of the test showed that transactional leadership, transformational leadership and job satisfaction can significantly affects auditor’s performance silmutaneously. Transactional leadership and job satisfaction have significant effect towards auditor’s performance partially. The next researches are expected to extend the area for survey and to add more of independent variables that could affect auditor’s performance. Keywords: auditor’s performance, job satisfaction, transactional leadership, transformational leadership
METODOLOGI RISET BAGI PERKEMBANGAN TEORI AKUNTANSI Michell Suharli
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1477.476 KB) | DOI: 10.25105/mraai.v7i3.761

Abstract

This paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as resull of empirical research, and relationshrP between research, theory and practice in accounting. In conclusion we can understand that research methodology has important rule in development of accounting theoryKey Words: research methodology! theorizing, science, efficient market hypothesis, capital assets pricing model
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA) Michell Suharli; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1257.534 KB) | DOI: 10.25105/mraai.v8i2.975

Abstract

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability  and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.
Co-Authors Nurlaelah Nurlaelah Sofyan S. Harahap Stellina Permatasari Sugiharta