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Agus Munandar
Institut Teknologi dan Bisnis Kalbis
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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

 1 
Pengaruh Solvabilitas, Reputasi Auditor dan Kepemilikan Publik terhadap Audit Delay Febrina Ayu Finsensia; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effect of solvency, auditor reputation and public ownership on audit delay in trading, service and investment companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data that takes financial statement data from the IDX. This sample amounts to 74 ownership and uses multiple linear regression.The results of this study that the solvency variable does not affect the audit delay, the auditor reputation variable does not affect the audit delay and the variable public ownership affects the audit delay.
Pengaruh Dewan Pengawas Syariah, Komite Audit, Kepatuhan Syariah Terhadap Persistensi Laba Susi Susanti Bambang; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the influence of Sharia supervisory board, audit Committee, and sharia compliance to earnings persistence. This research uses quantitative data from sharia bank companies registered with financial services authority from 2014 – 2018. The number of populations and samples for this study was as many as 14 companies and in this study used the saturated sample techniques. The research uses regression methods and uses the Eviews 9 application. The results showed that sharia supervsory boards positively influence the earnings persistence, the audit committee positively influence the earnings persistence, and sharia compliance posittively influence the earnings persistence.
Pengaruh Konflik Peran, Ambiguitas Peran, dan Kelebihan Peran Terhadap Kualitas Audit Reynaldo Savero; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine whether role conflict, role ambiguity and role excess have an influence on auditor quality. This study uses a survey approach in the form of a questionnaire filled out by 67 auditors in Jakarta as respondents. The data in this study were processed using SPSS 25 For Windows software. The hypothesis in this study was tested using multiple regression tests, T tests and F tests. The results in this study indicate that role conflict, role ambiguity and role overload have a significant effect on audit quality.
Pengaruh Profesionalisme Auditor, Independensi dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik Rony Polindo; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to demonstrate empirically and analyze the influence of the professional auditors, independent and professional ethics on the material considerations of public accountants. Sample from the study included auditors who worked in Central Jakarta, Southern Jakarta and several office of Big Four public accountant, and then the student of the sample using the simple random sampling technique led to 70 auditor of 38 public accountant. This study uses the help of SPSS programs 25 and Microsoft Office Excel in processing information that eventualy leads to accounting. The method used by the study is regression tests, F test and T tests. The results of this study are the professionalism auditors, independent and professional ethics of the profession affect consideration of materiality.
Pengaruh Reputasi Kantor Akuntan Publik dan Rotasi Audit Terhadap Kualitas Audit Hadi Pratama; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research is using quantitive study aimed to see whether there are influence of reputation of public accounting firm and audit rotaion quality audit. Measure audit quality using 4 dimensions, restatement, going concern audit opinion, accrual quality, and ERC.The population in this research are all of the manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2018. The number of research samples obtained are 101 companies with purposive sampling method. The data analysis used logistic regression and multiple regression by using Eviews 9 and SPSS 25. result showed that reputation of accounting firm doesn't affect on the restatement, reputation of accounting public negatively affect on opinion going concern, reputation of accounting public positively affect on quality akrual and ERC. audit rotation negatively affect on restatement, audit rotation doesn't affect on opinion going concern, quality actual, and ERC.
Pengaruh Reputasi KAP, Ukuran Perusahaan, Fee Audit Terhadap Audit Delay Fildza Ghaisani Farahiyah Hernadi; Agus Munandar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Audit Delay is the length of time the audit is completed measured from the date of closing of the yearbook until the publication of the audited financial statements. The length of the process is a constraint that can influence decision making and the declining reliability of financial information to be published. This research was conducted at manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Samples taken in this study amounted to 36 companies with a 5-year observation period, then obtained a total of observations, as many as 180 observations. This study uses a purposive sampling technique in data collection techniques. The results of this study are the public accontant reputation has no effect on audit delay, company size has a positive effect on audit delay, and audit fees have a positive effect on audit delay.
Co-Authors Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Hadi Pratama Reynaldo Savero Riza Aulia Fitri Rony Polindo Susi Susanti Bambang