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All Journal Jurnal Akuntansi, Auditing dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seri Seminar Nasional
Petrus Ridaryanto
Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Journal : BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

 1 
ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.172 KB) | DOI: 10.25170/balance.v14i2.71

Abstract

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.
ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.172 KB) | DOI: 10.25170/balance.v14i2.71

Abstract

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.
ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT Esther Monica Setiawan; Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3510

Abstract

This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.
ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT Esther Monica Setiawan; Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3510

Abstract

This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.
Co-Authors A. S. Marsudi Almatius Marsudi Esther Monica Setiawan Felisitas Nicko Lily Suhaily Renato Sitompul Sinta Boentoro Sinta Boentoro