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All Journal International Journal of Social Science International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development
Sri Rahayu
Jambi University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Business Management and Economic Development

 1 
The Influence of Religiosity, Organizational Culture, Implementation of Internal Controls and Information Asymmetry on Accounting Fraud Nadya Nursifitri; Sri Rahayu; Yudi Yudi
Journal of Business Management and Economic Development Том 1 № 01 (2023): January 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i01.60

Abstract

This study aims to examine the effect of religiosity, organizational culture, internal control implementation, and information asymmetry on accounting fraud in regional apparatus organizations (OPD) Jambi province. The population in this study is the Regional-Dinas Apparatus Organizations, totaling 21 offices in Jambi Province. The sample selected in this study consisted of 3 (three) people, including the Head of OPD, OPD Financial Administrative Officer, and OPD Treasurer, so that the total number of respondents was 63 people. This research data collection technique by distributing questionnaires to research respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of the study found that simultaneously religiosity, organizational culture, internal control implementation, and information asymmetry affects accounting fraud in regional apparatus organizations (OPD) Jambi Province. Partially the variables of religiosity, implementation of internal control, and information asymmetry have an effect on accounting fraud, while organizational culture variables have no effect on accounting fraud.
Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching Rizqi Tiwi Kusuma Dewi; Sri Rahayu; Muhammad Ridwan
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.87

Abstract

This study aims to analyze the Effect of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching (Empirical Studies of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021) partially and simultaneously. This research data uses secondary data in annual reports of company on the Indonesia Stock Exchange (IDX) and the official website of the related company. The sample of this research is a Manufacturing Company in the Food and Beverage Sub Sector using a purposive sampling technique in taking the sample so that there are 21 samples with 3 years of observation (63 observations). The analysis technique used is logistic regression analysis technique using the SPSS 25 software application. The results of the R2 test show that the effect of the independent variable on the dependent variable is 71.9% and 28.1% is explained by other variables. Based on the test result, it is known that the variables Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure simultaneously have a significant effect on Auditor Switching. The results showed that the variables of financial distress, audit opinion and audit tenure partially had a significant effect on auditor switching, while the variables audit fees and audit delay partially had no significant effect on auditor switching.
Co-Authors Herawati Herawati Muhammad Ridwan Nadya Nursifitri Nia Trianjani Rizqi Tiwi Kusuma Dewi Syahmardi Yacob Syamsurijal Tan Yudi Yudi