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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Abriandi
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 Tenure Audit dan Fee Audit terhadap Kualitas Audit dengan Kompetenesi sebagai Variabel Moderasi Elga Juniar Naomi Soinia; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine whether tenure audit and fee audit can influence audit quality with competence as moderator. This research used quantitative method through survey approach with questionnaires form which filled by 48 auditors in Central Jakarta from 6 Public Accounting Firm as respondents. The hypothesis in this study are tested using t test, F test, and interaction test (MRA). These results of this study indicate that tenure audit and fee audit partially or simultaneously can improve the quality of audit results. Furthermore, competence can’t moderate the influence of tenure audit on audit quality, but competence can strengthen the influence of fee audit on audit quality.
Pengaruh Fee Audit, Time Budgeting, dan Rotasi Audit Terhadap Kualitas Audit dengan Ukuran Perusahaan sebagai Variabel Moderasi Dwiane Harya Rahadi; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was aim to know the influences audit fees, time budgeting, and audit switching of audit quality with company size as a moderation variable. This research uses quantitative methods through secondary data in the form of annual financial reports and participants. The population used in this research is in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique is a purposive sampling method that produces a sample of 25 companies with observations for 5 years. The results of this research indicate that audit fees, time budgeting, and audit switching partially cannot influence improving the quality of audit results, nor with firm size being able to moderate the effect of audit fees, time budgeting, and audit switching on audit quality. This means because, company size is basically only a condition of company size, which is not possible to be influenced by the professionalism of the auditor.
Pengaruh Debt Default, Mandatory Disclosure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern dengan Audit Delay sebagai Variabel Moderasi Sinthia Maida Mahsa; Abriandi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research discusses the effect of debt default, mandatory disclosure, and firm size on going concern audit opinion with audit delay as a moderating variable. The population in this reserach are all mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2018. The number of samples used in this research are 38 companies with a purposive sampling technique and the number of observations of reserach data obtained was 152. The data analysis methods used are logistic regression and Moderated Regression Analysis (MRA). The result of the research are debt default has a poitive effect on going concern audit opinion, mandatory disclosure has a negative effect on going concern audit opinion and company size has no effect on going concern audit opinion. Audit delay does not moderate the effect of debt default, mandatory disclosure and company size on going concern audit opinion.
Co-Authors Dwiane Harya Rahadi Elga Juniar Naomi Soinia Sinthia Maida Mahsa