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Julita Saidi
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Economics, Econometrics & Finance

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Hubungan etika profesi, keahlian, pengalaman, dan situasi audit dengan ketepatan pemberian opini dalam audit laporan keuangan melalui pertimbangan materialitas dan skeptisisme profesional auditor Wahyudi, Dwi Putra; DP, Emrinaldi Nur; Saidi, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to examine the relation between ethics, expertise, experience, and audit situation with accuracy of the issuing of audit opinion through materiality judgment and auditor’s professional scepticism as a mediating effect. Survey method is applied to the respondents consisting of auditors in registered public accounting firm in the IAPI directory in Batam, Pekanbaru, and Palembang.Data analysis conducted by using Partial Least Square (PLS) method withSmartPLS 2.0 M3 from sample of 61 developed questionnaire responses that were distributed to 18 public accounting firms.The result of this research indicate that ethics, expertise, and experience have significant relation with accuracy of the issuing of audit opinion. While, ethics and auditor’s professional scepticism have significant mediating effect through materiality judgment, then ethicts and audit situation have significant mediating effect through auditor’s professional scepticism. The R-Square obtained indicate that 85,53% accuracy of the issuing of audit opinion can be described by all independent and mediating variables, while the remaining 14,47% is described by other variables were not examined in this research.Key words : ethics, expertise, experience, audit situation, auditor’s professional scepticism, materiality judgment, audit opinion
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN BLOCKHOLDERS TERHADAP EARNINGS MANAGEMENT (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia) Yani Zulvina; Amries Rusli Tanjung; Julita Saidi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Blockholders to Earnings Management. The population in this study are manufacture company that listed in Indonesian Stock Exchange. Sampling was conducted using a purpossive sampling method and number of sampling is 36-years financial statements.. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 17 version. Based on the formulation of the problem and hypotheses that have been built as well as the analysis of the results, it can be concluded that the independent commissioners, audit committee and blockholders simultaneously affect the earnings management, meaning jointly Independent Commissioners, Audit Committee and Blockholders can reduce Earnings Management. Thus, the Independent Commissioner, Audit Committee and Blockholders together (simultaneously) can improve the quality of financial reporting issuers manufacturing in Indonesian Stock Exchange.Keywords : Independent Commissioners, Audit Committee, Blockholders, and Earnings Management.
Co-Authors Amries Rusli Tanjung Dwi Putra Wahyudi Emrinaldi Nur DP Yani Zulvina