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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Owner : Riset dan Jurnal Akuntansi
Patriandari, Patriandari
Universitas Islam As-Syafi’iyah, Jakarta
Economics, Econometrics & Finance Education

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PENGARUH PROFESIONALISME, MATERIALITAS, DAN RISIKO AUDIT TERHADAP PENGENDALIAN INTERN SERTA IMPLIKASINYA TERHADAP OPINI AUDIT PATRIANDARI SOEDARSO
Jurnal Akademika Vol 16, No 1 (2018): Februari 2018
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.843 KB) | DOI: 10.51881/jam.v16i1.99

Abstract

This study is purposed to identify and analyze the relationship and influence of professionalism, materiality, and audit risk to internal control and its implications to the audit opinion on the public accounting firm in South Jakarta. Purposive sampling technique are used in this study, and 140 respondents, who are auditors and work in the public accounting firm in South Jakarta, were met the sample criteria. The analytical method used is the Path analysis. The results indicate that the relationship between variables professionalism, materiality and audit risk have a moderate level of relationship. Influence of professionalism, materiality and audit risk simultaneously affect the internal control of 70.9 percent of measurement. While the influence of professionalism, materiality, audit risk, and internal control altogether affect the audit opinion of 74.2 percent of measurement. Keywords: professionalism, materiality, audit risk, internal control, audit opinion
Faktor-faktor yang mempengaruhi kinerja keuangan pada bank umum syariah di Indonesia Suratminingsih Suratminingsih; Patriandari Patriandari; Sari Mujiani; Nur Rizkiyana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.670

Abstract

This study aims to determine the effect of mudharabah, musyarakah, murabahah, and ijarah financing on banking performance. The population in this study includes Islamic commercial banks for the 2015-2020 period. The sample in this study was taken using the purposive sampling method with certain criteria. Based on the predetermined criteria, the sample used is 8 samples with a total of 48 data. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS (Statistics Product and Service Solutions). The results of this study indicate that: mudharabah financing has a positive effect on banking performance, musyarakah financing has a negative effect on banking performance, murabahah financing has a negative effect on banking performance, ijarah financing has a positive effect on banking performance.
PENGARUH PROFESIONALISME, MATERIALITAS, DAN RISIKO AUDIT TERHADAP PENGENDALIAN INTERN SERTA IMPLIKASINYA TERHADAP OPINI AUDIT PATRIANDARI SOEDARSO
AKADEMIKA Vol. 16 No. 1 (2018): Februari 2018
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is purposed to identify and analyze the relationship and influence of professionalism, materiality, and audit risk to internal control and its implications to the audit opinion on the public accounting firm in South Jakarta. Purposive sampling technique are used in this study, and 140 respondents, who are auditors and work in the public accounting firm in South Jakarta, were met the sample criteria. The analytical method used is the Path analysis.The results indicate that the relationship between variables professionalism, materiality and audit risk have a moderate level of relationship. Influence of professionalism, materiality and audit risk simultaneously affect the internal control of 70.9 percent of measurement. While the influence of professionalism, materiality, audit risk, and internal control altogether affect the audit opinion of 74.2 percent of measurement.
Co-Authors Nur Rizkiyana Sari Mujiani Suratminingsih Suratminingsih