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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Harry Budiantoro
Universitas YARSI, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Beban Kerja, Skeptisme Profesional, dan Pengalaman Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi Harry Budiantoro; Meilisa Nurrahmah; Kanaya Lapae
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2330

Abstract

The purpose of this study is to see how workload, professional skepticism, and audit experience affect the auditor's ability to detect fraud, with fraud audit training as a moderating variable. This research was conducted at a Public Accounting Firm (KAP) in the Jakarta area. This study uses primary data obtained directly through a questionnaire. Multiple linear regression was used as the analytical method. The results showed that Professional Skepticism and Audit Experience had a significant effect on the Auditor's Ability to Detect Fraud, but Workload had no significant effect. Workload, Professional Skepticism, and Audit Experience all have a significant impact on the auditor's ability to detect fraud simultaneously. Fraud Audit Training also proved ineffective in moderating the relationship between Professional Skepticism and Auditor Ability to Detect Fraud, but proved effective in moderating the relationship between Workload and Audit Experience on Auditor Ability to Detect Fraud..
Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Harry Budiantoro; Windy Junika; Kanaya Lapae; Hestin Agus Tantri Ningsih; Adinda Primadini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2442

Abstract

The goal of this study was to look into the impact of internal audit, the role of the internal control system, and accounting staff competence on the quality of financial reports. The primary data in this study came in the form of a questionnaire. Respondents to this survey are internal auditors, accounting department personnel, and other personnel involved in knowing or compiling Bank Syariah Mandiri's financial statements. The number of respondents in this study was 70, based on the saturated sampling method. According to the findings of this study, the role of internal audit, internal control systems, and accounting staff competence all have a significant impact on the quality of financial reports.
Pengaruh Struktur Aset, Free Cash Flow dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang dengan Profitabilitas sebagai Variabel Intervening Firyal Inko Veronisa; Harry Budiantoro; Perdana Wahyu Santosa; Kanaya Lapae
Journal of Business and Economics Research (JBE) Vol 4 No 2 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v4i2.3544

Abstract

With profitability as an intermediary variable, this study seeks to understand how asset structure, free cash flow, and company growth affect debt policy. The population of this study were 26 food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021, and 18 companies were used as research samples. Purposive sampling is the sampling method used. Multiple regression analysis was used to analyze the data, and then path analysis was added. The findings show that (1) asset structure has a negative effect on profitability. (2) Free cash flow has a positive effect on profitability. (3) The company's growth has no effect on profitability. (4) Asset structure has a negative effect on debt policy. (5) Free cash flow has a positive effect on debt policy. (6) The company's growth has a positive effect on debt policy. (7) Profitability has a negative effect on debt policy. (8) Profitability is able to mediate the effect of asset structure on debt policy. (9) Profitability is able to mediate the effect of free cash flow on debt policy. (10) Profitability is unable to mediate the effect of company growth on debt policy. The recommendations given in this study are that investors who are interested in investing should pay attention to the company's debt policy and the level of profitability so that later they can obtain a high rate of return; the company must be able to make good use of the asset structure that can be used as collateral for debt and be able to take advantage of Free Cash Flow and profitability to fund company operations, investment, and company expansion..
Co-Authors Adinda Primadini Firyal Inko Veronisa Hestin Agus Tantri Ningsih Kanaya Lapae Meilisa Nurrahmah Perdana Wahyu Santosa Windy Junika