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All Journal Jurnal Mahasiswa Teknik Sipil Universitas Tanjungpura Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Ilomata International Journal of Tax and Accounting
Anton Wijaya
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi Empiris Terhadap Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018) Wijaya, Anton
AKUNTOTEKNOLOGI Vol 12 No 1 (2020): Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v12i1.371

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, time budget pressure dan due professional care terhadap kualitas audit pada perusahaan jasa yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan jasa yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018 dari 13 perusahaan jasa. Penelitian ini mengamati laporan keuangan selama 3 tahun dengan total sampel penelitian sebanyak 39. Penelitian ini menggunakan metode analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa, (1) audit tenure berpengaruh negatif dan signifikan terhadap kualitas audit, (2) time budget pressure berpengaruh negatif dan tidak berpengaruh signifikan terhadap kualitas audit, (3) due professional care berpengaruh positif dan berpengaruh signifikan terhadap kualitas audit dan (4) audit tenure, time budget pressure, dan due professional care secara simultan berpengaruh pada kualitas audit. Dari hasil penelitian tersebut maka dapat disimpulkan bahwa lamanya masa perikatan KAP dengan perusahaan tidak mempengaruhi auditor dalam kualitas audit yang diberikan, time budget pressure yang besar akan memiliki kualitas audit yang rendah sebaliknya jika auditor mendapatkan time budget pressure yang kecil maka akan memiiki kualitas audit yang tinggi, semakin baik sikap due professional care maka akan semakin baik pula kualitas audit yang dihasilkan.
Faktor-faktor Yang Mempengaruhi Financial Distress (Studi Kasus pada Perusahaan Sektor Basic Industry and Chemicals Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2018 ) Wijaya, Anton; Wi, Peng; Lyonita, Vera
AKUNTOTEKNOLOGI Vol 12 No 2 (2020): Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v12i2.517

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ukuran perusahaan berpengaruh terhadap Financial distress, untuk mengetahui apakah Komite Audit berpengaruh terhadap Financial distress, untuk mengetahui apakah Profitabilitas berpengaruh terhadap Financial distress, untuk mengetahui apakah Leverage berpengaruh terhadap Financial distress, untuk mengetahui apakah ukuran perusahaan, komite audit, profitabilitas dan leverage secara bersama-sama berpengaruh terhadap Financial distress di Bursa Efek Indonesia periode 2016 – 2018. Jenis penelitian ini adalah kuantitatif dan data yang digunakan adalah data sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2018. Metode pengambilan sampling yang digunakan adalah purposive sampling method dan jumlah total sampel dalam penelitian ini sebanyak 90 sampel penelitian. Teknik analisis data menggunakan SPSS 25. Hasil penelitian secara parsial Ukuran perusahaan tidak berpengaruh terhadap Financial Distress, komite audit berpengaruh terhadap Financial Distress, Profitabilitas tidak berpengaruh terhadap Financial Distress dan Leverage berpengaruh terhadap Financial Distress. Sedangkan secara simultan ukuran perusahaan, komite audit, profitabilitas dan leverage berpengaruh terhadap financal distress.
EFEKTIFITAS TENAGA KERJA PADA PROYEK BANGUNAN Wijaya, Anton; Arpan, Budiman; Mulyani, Endang
JeLAST : Jurnal PWK, Laut, Sipil, Tambang Vol 1, No 1 (2015): JURNAL MAHASISWA TEKNIK SIPIL UNTAN
Publisher : JeLAST : Jurnal PWK, Laut, Sipil, Tambang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jelast.v1i1.9354

Abstract

Labor is an important factor in the implementation of construction projects. Labor used normally not be individuals but in the form of Handyman group consisting of builders and carpenters helper who served in various proportions. One of the factors that need to be considered in assessing the performance of the group was to determine the effectiveness of time handyman work. The study was conducted by comparing the real work time obtained from field measurements with theoretical work time is calculated based on hours of work in general, which is then adjusted existing theories in the literature. Furthermore, the real work time is calculated effectiveness of the theoretical work time, both for the size of each group as well as for overall handyman. Comparisons are also made for the effectiveness with age, experience apes (certain fields and overall). The results obtained show that the effectiveness of the overall working time was 98.24%. Handyman group that has the highest effective working time is Handyman group A with the effectiveness of working time was 98.37%. Keywords: Real Working Time, Work Time Theoretical, Effectiveness, Handyman Group
Conventional Financial Performance, Economic Value Added, Human Economic Value Added, Value Added Intellectual Coefficient And Its Impact On Stock Return Of Companies Operating In Energy Sector In Indonesia And Malaysia Anton Wijaya
Ilomata International Journal of Tax and Accounting Vol 2 No 3 (2021): July 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.91 KB) | DOI: 10.52728/ijtc.v2i3.286

Abstract

Return is one of the factors that investors pay attention in determining their investment policies. For this reason, this study analyzes the effect of several conventional financial performance indicators such as total asset turnover, current assets, debt to equity ratio, and return on assets to stock returns. Other variables that are seen as new indicators such as economic value added, human economic value added, and value added intellectual capital are also examined for their effects on stock returns. Companies engaged in the energy sector in Indonesia and Malaysia were made as objects in this study. OLS regression is used to analyze the effect of independent variables on the dependent variable. The results of an analysis of energy company data in Indonesia show that debt to equity ratio and human economic value added have a negative and significant effect on stock returns, while economic value added and value added intellectual capital have a positive and significant effect on stock returns. As for the object of research on energy companies in Malaysia, the results showed that total asset turnover, economic value added and value added intellectual capital had a positive and significant effect on stock returns.
Co-Authors Budiman Arpan Endang Mulyani Lyonita, Vera Wi, Peng