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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Suryani Sri Lestari
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Economics, Econometrics & Finance

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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH Istining Amelia Nursafitri; Suryani Sri Lestari; Vita Arumsari
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4582

Abstract

Abstrak: This study aims to analyze the significance of the effects of the factors of TPF, CARa, NPFa, and FDRa that influence on Mudharabah Financing of Islamic Commercial Banks for the 2018-2021 Period, either simultaneously or partially. The population of this study is all Islamic Commercial Banks in Indonesia totaling 12 BUS, while the sample in this study was selected using purposive sampling technique resulted in 6 (six) BUS that meet the criteria, including Bank Muamalat Indonesia, Bank Victoria Syariah, Bank BJB Syariah, Bank Panin Dubai Syariah, Bank Bukopin Syariah, and Bank BCA Syariah. The analysis model in this study uses the Multiple Linear Regression Analysis Model. The analysis technique uses the F test, the coefficient of determination test (R2), and the t test which is processed using the SPSS 25.00 program. The results of proving the hypothesis and the discussion in this study show that TPF, CAR, NPF, and FDR simultaneously have a significant effect on Mudharabah Financing for Islamic Commercial Banks for the 2018-2021 Period. While the results of the partial analysis show that TPF, CAR, and FDR each have a positive and significant effect on Mudharabah Financing. While the NPF partially has a negative and significant effect on Mudharabah Financing for Islamic Commercial Banks for the 2018-2021 Period.
Co-Authors Istining Amelia Nursafitri Iwan Budiyono Mustika Widowati Siti Hasanah Siti mutmainnah Vita Arumsari