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All Journal Jurnal Kontemporer Akuntansi
Sukrisno Agoes
Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP UNDERPRICING Muhammad Imam Santoso; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Volume 1, No. 2, September 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.324 KB) | DOI: 10.24912/jka.v1i2.15093

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur corporate governance terhadap underpricing pada saat perusahaan melakukan initial public offering (IPO) di Bursa Efek Indonesia (BEI). Struktur corporate governance yang diuji meliputi jumlah anggota dewan komisaris, dewan komisaris independen, dan ukuran komite audit. Penelitian ini dilakukan menggunakan model regresi berganda dengan sampel sebanyak 137 perusahaan dari 150 perusahaan yang melakukan IPO di BEI pada periode 2014-2018. Teknik pengumpulan data dalam penelitian ini adalah data sekunder dan diolah dengan program SPSS 20. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris berpengaruh terhadap underpricing, sedangkan variabel lain yaitu dewan komisaris independen dan ukuran komite audit tidak berpengaruh terhadap underpricing.
PENGARUH PENGALAMAN AUDITOR, PREFERENSI KLIEN, DAN TIMELINESS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (SURVEY PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN) Cheow William; Sukrisno Agoes; Henny
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of research this study was to know the influence of auditor experience, preference of the client and timeliness for audit quality. In this research the survey was conducted with responden is an auditor who works in the public accountant firm (KAP), which domicile in South of Jakarta. The survey technic in this research is sending questionnaire to responden then questionnaire will be filled. Independence variable is auditor experience, preference of the client and timeliness and dependend variable is audit quality and moderate variable is ethical of auditor. Based on the analysis and testing shows that, the experience of the auditor, client preferences and timeliness variable has a significantly affect the audit quality in the public accountant firm in South of Jakarta and also ethical of auditor was moderate independent and dependent variable.
SKEPTISISME PROFESIONAL DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT DAMPAKNYA TERHADAP KUALITAS AUDIT Fitri Yuliani; Sukrisno Agoes; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of professional skepticism and task complexity on audit judgment and its impact on audit quality. This research was conducted at KAP members of FAPM in Jakarta. The sample in this study was selected using a purposive sample method in order to obtain a total sample of 100 external auditors using a questionnaire. The research method used is descriptive and statistical analysis using the SmartPLS 3.0 test tool. This study shows that professional skepticism and task complexity have a positive effect on audit judgment and audit judgment has a positive effect on audit quality.
Co-Authors Cheow William Fitri Yuliani Henny Henny MF Djeni Indrajati Muhammad Imam Santoso