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All Journal International Journal of Digital Entrepreneurship and Business (IDEB)
Liana Rahardja
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PREDICTORS OF AUDIT QUALITY: AN EMPIRICAL MODEL William Rudy Soegiharto; Liana Rahardja; Kaswandi Zainal; Wenny Chandra Mandagie
International Journal of Digital Entrepreneurship and Business Vol 1 No 1 (2020): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v1i1.12

Abstract

This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
The Cooperative Health Level Based on Ministerial Degree No. 6, Year 2016 Iif Masripatul Laela; Liana Rahardja
International Journal of Digital Entrepreneurship and Business Vol 2 No 2 (2021): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v2i2.42

Abstract

The purpose of this research is to assess the health level of Jasa Marga Bakti (JMB) Cooperative based on the Ministry of Small and Medium Enterprises Decree Number: 06/Per/Dep.6/IV/2016. This is qualitative research with data collected through library research, interviews, and documentation. The results show that the cooperative is “Quite Healthy” from 2015 to 2017 with a score of 66.00 in 2015, 67.00 in 2016 and 2017, but “Under Supervision” in 2018 and 2019 with a score of 65.25. Furthermore, components such as increased income to cover current liabilities, rise in own capital, and appropriate measurement of risk reserves need to be considered irrespective of whether the majority are good. This research indicates that the JMB cooperative acts as a loan intermediary for the members with the bank and earns profits from setting administrative costs. The results are expected to be helpful for the commander and members of the cooperative in improving the financial and overall performance of the cooperative.
Co-Authors Iif Masripatul Laela Kaswandi Zainal Wenny Chandra Mandagie William Rudy Soegiharto