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The Effect of Audit Quality, Audit Committe and External Audit on Financial Reporting Quality: Empirical Study of Registered Real Estate Companies in Indonesia Stock Exchange Rifani Akbar Sulbahri; Yuni Adinda Putri; Mulyani Susanti
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i2.290

Abstract

This research discuss the effect of the quality of audit, audit committe, and external audit on financial reporting quality registered real estate companies in Indonesia Stock Exchange (BEI). The population in this research are property and real estate companies listed on the Indonesia Stock Exchange from 2014-2017 with the observation period annual financial report issued by using 27 sample companies that match the criteria set by author with purposive sampling method. The data was tested by using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: a) Simultaneously the quality of audit, audit committe and external audit has a significant effect on the quality of financial reporting; b) Partially, audit quality does not have a significant effect on the quality of financial reporting; c) Partially the audit committee does not have a significant influnce on financial reporting quality, and d) Partially the external audit has a significant effect on the quality of financial reporting. It is better for the next researcher to add other variables besides audit quality, audit committee, and external audit to financial reporting quality.
PERAN INFLUENCER DAN E-WOM TERHADAP KEPUTUSAN MENGGUNAKAN APLIKASI TIKTOK PADA MAHASISWA EKONOMI UNIVERSITAS TRIDINANTI PALEMBANG Yuni Adinda Putri
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i2.1404

Abstract

Dalam kehidupan sehari-hari, internet memiliki pengaruh yang penting bagi manusia seperti dalam hal sosial, ekonomi dan politik. Setiap tahunnya, internet sangat memengaruhi kehidupan umat manusia. Tak dapat dipungkiri bahwa teknologi telah merubah peradaban dunia dengan cepat (APJII, 2020). Internet menjadi hal yang wajib dan kebutuhan pokok bagi setiap orang. Melalui internet hampir seluruh kebutuhan dapat dipenuhi sehingga pengeluaran terus bertambah untuk mengakses internet. Tujuannya yaitu untuk mengetahui pengaruh peran dan E-WoM terhadap Keputusan menggunakan aplikasi tiktok. Metode kuantitatif digunakan didalam penelitian. Disimpulkan bahwa variabel influencer memilki pengaruh terhadap keputusan mahasiswa menggunakan aplikasi Tiktok. Sehingga, langkah yang digunakan untuk dapat meningkatkan keputusan mahasiswa dengan menggunakan influencer sudah tepat. Selain itu, variabel E-WoM juga mempunyai pengaruh positif terhadap keputusan mahasiswa menggunakan aplikasi Tiktok. Menginformasikan secara elektronik mempunyai dampak yang signifikan dalam meningkatkan penggunaan aplikasi Tiktok. Begitu juga variabel influencer dan E-WoM memilki pengaruh terhadap variabel keputusan menggunakan aplikasi Tiktok secara simultan.
The Effect of Audit Quality, Audit Committe and External Audit on Financial Reporting Quality: Empirical Study of Registered Real Estate Companies in Indonesia Stock Exchange Rifani Akbar Sulbahri; Yuni Adinda Putri; Mulyani Susanti
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.186 KB) | DOI: 10.32524/jkb.v19i2.290

Abstract

This research discuss the effect of the quality of audit, audit committe, and external audit on financial reporting quality registered real estate companies in Indonesia Stock Exchange (BEI). The population in this research are property and real estate companies listed on the Indonesia Stock Exchange from 2014-2017 with the observation period annual financial report issued by using 27 sample companies that match the criteria set by author with purposive sampling method. The data was tested by using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: a) Simultaneously the quality of audit, audit committe and external audit has a significant effect on the quality of financial reporting; b) Partially, audit quality does not have a significant effect on the quality of financial reporting; c) Partially the audit committee does not have a significant influnce on financial reporting quality, and d) Partially the external audit has a significant effect on the quality of financial reporting. It is better for the next researcher to add other variables besides audit quality, audit committee, and external audit to financial reporting quality.