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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Iwan Budiyono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Siti Mutmainnah; Iwan Budiyono; Suryani Sri Lestari; Siti Hasanah; Mustika Widowati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4061

Abstract

This study aims to analyze and obtain empirical evidence about the influence of professionalism, competence, independence and accountability on audit quality, both simultaneously and partially on corporate public accounting firms in Semarang. Data collection was carried out by survey using a questionnaire in the research area in the city of Semarang. The population in this study were all auditors at public accounting firms in Semarang. The model of analysis in this study uses several regression analysis model techniques and linear analysis used is the F test, t test and R2. The results of proving the hypothesis and discussion show that professionalism partially has a positive and significant effect on Audit Quality, Competence partially has a negative and insignificant effect on Audit Quality, Independence partially has a negative and insignificant effect on Audit Quality, Accountability partially has a negative and insignificant effect. on Audit Quality. Furthermore, professionalism , Competence, independence,and accountability simultaneously have a significant effect on Audit Quality.
Analisis profitabilitas bank syariah sebelum dan selama pandemi covid-19 (studi kasus pada PT Bank Muamalat Indonesia TBK) Atif Windawati; Andi Nursyamsi Amin; Alvianita Gunawan Putri; Iwan Budiyono
Journal of Applied Business Administration Vol 6 No 2 (2022): Journal of Applied Business Administration - September 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i2.4621

Abstract

The Covid-19 pandemic has impacted many sectors including the Islamic Banking sector. This study aims to analyze the profitability of Islamic banking before and during the Covid-19 pandemic, a case study at Bank Muamalat Indonesia (BMI). The research indicators used are banking financial ratios in the form of ROA (Return on Assets), ROE (Return on Equity), BOPO (Operating Agency to Operating Income), NOM (Net Operating Margin), and EPS (Earning Per Share). The research method used is a comparative study with a quantitative approach using data from Quarter I to IV financial statements for 2019 - 2020. The results show that there is no significant difference in the profitability of BMI before and during the Covid-19 pandemic seen from ROA, ROE, BOPO, NOM, and EPS.
Co-Authors Alvianita Gunawan Putri Andi Nursyamsi Amin Atif Windawati Mustika Widowati Siti Hasanah Siti mutmainnah Suryani Sri Lestari