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Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Wulan Wahyuni Rossa Putri; Sudradjat Sudradjat; Jasmadeti Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.385 KB) | DOI: 10.35212/riset.v2i1.45

Abstract

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.
Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Wulan Wahyuni Rossa Putri; Sudradjat Sudradjat; Jasmadeti Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.45

Abstract

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP RETURN SAHAM DAN DAMPAKNYA TERHADAP REPUTASI PERUSAHAAN (STUDI KASUS PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2015-2020) Jasmadeti Jasmadeti; Amrulloh Amrulloh
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.945

Abstract

This study aims to determine the effect of Capital Structure and profitability (NPM) on stock returns and company reputation in property and real estate companies listed on the Indonesia Stock Exchange in the 2015-2020 period. This study consists of two independent variables regarding capital structure and profitability, and the dependent variable 1 regarding stock returns and the dependent variable 2, namely the company's reputation. The data used is secondary data which can be accessed through www.idx.co.id. Hypothesis testing in this study uses panel data regression model. The results of this study are: (1) there is a positive and significant effect between profitability on stock returns. (2) there is no positive and significant effect between profitability on stock returns.3. there is a positive effect of stock returns on the company's reputation The purpose of this study is to contribute to potential investors, this research is expected to increase the knowledge of investors on the company's financial information, especially in the property and real estate sectors.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BEI SEKTOR MAKANAN Jasmadeti Jasmadeti; Wulan Wahyuni
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1115

Abstract

This study aims to determine the factors that influence the capital structure of the Indonesian Stock Exchange in the food sector. The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Food sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 21 program and hypothesis testing is done using multiple linear regression method. The results of this study indicate that Profitability has no effect on capital structure with a significance value of 0.132. Asset Structure has no effect on capital structure with a value of 0.506. Meanwhile, Liquidity has an effect on capital structure with a significance value of 0.000. As well as Profitability, Liquidity, and Structure Asset simultaneously affect capital structure.