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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Sophia Andini
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

 1 
Pengaruh Kesulitan Keuangan, Ukuran Perusahaan Klien dan Pergantian Manajemen Terhadap Auditor Switching Ronituppal; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 2 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effects of financial crisis, client firm size, and management turnover on auditor switching. The population of this study is comprised of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2014 and 2018. 126 companies gave research samples using a method of purposive sampling, and 630 pieces of research data were collected. The method of data analysis employed is regression logistic analysis. The results demonstrated that the size of the client company and a change in management had negative and positive effects, respectively, on the voluntary auditor switching, whereas financial hardship has no effect.
Pengaruh Kepemilikan Publik, Kompleksitas Operasi dan Komite Audit Terhadap Audit Delay Thalia Loviana Cipta; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The research aims to determine and analyze the influences of public ownership, complexity of operations and audit committee on audit delay. The population in research are all companies in the mining sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The sampling technique uses purposive sampling which produces total sample of 26 companies with total research data of 130 observations. The research used multiple regression analysis with random effect approach model. The partial test results show that public ownership has positive influence on audit delay while complexity of operations and audit committee has no influence on audit delay.
Pengaruh Kompleksitas Tugas, Skeptisme dan Self-efficacy Terhadap Audit Judgement Andhika Dhevara; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study discusses the evaluation of task commitment, skepticism and self-efficacy of audit judgement. This research was conducted at a Public Accounting Firm using probability sampling method with simple random sampling technique using primary data. Questionnaire data analysis was carried out by multiple regression using SPSS version 25 application. The population of this study were auditors working in the Jakarta Public Accountant Office and obtained sample of 80. The results showed that skepticism and self-efficacy had a positive effect on audit judgement and task effectiveness had no effect on audit judgement. As for task effectiveness, skepticism and self-efficacy together influence audit judgment.
Pengaruh Financial Distress, Company Growth, dan Firm Size Terhadap Opini Audit Going Concern Pascalis Nicholaz Ignatio Saka; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of financial distress, company growth, and company size on ongoing concern audit opinion. Going concern audit opinion is an expression given by the auditor to an entity because the auditor doubted the sustainability of the company's business. In conducting sample selection, researchers used a purposive sampling method that obtained a sample of 36 companies from 180 observations. The data analysis method used in this study is logistic regression using Eviews version 9. The population in this study are all manufacturing companies of consumer goods sectors listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. Partial test results show that financial distress, company growth, and company size effected a going-concern audit opinion.
Co-Authors Andhika Dhevara Pascalis Nicholaz Ignatio Saka Paulus Sugito Ronituppal Thalia Loviana Cipta