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All Journal Wahana Riset Akuntansi Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Eksplorasi Akuntansi (JEA)
Dovi Septiari
Fakultas Ekonomi, Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Faktor Determinasi Kualitas Audit: Pada Perusahaan BUMN di Indonesia Tahun 2015-2019 Friscilia Meila Anggina; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.440

Abstract

This study aims to examine the effect of audit quality determination factors which consist of restatement, small profit, prior roa meet, going concern opinion and type 1 error going concern opinion on audit quality. This research was conducted on BUMN companies in Indonesia in 2015-2019 and the research sample was determined using the purposive sampling method so that 46 sample companies were obtained. The results show that companies that do restatement do not have a worse audit quality than those that do not restate, companies that are categorized as small profit do not have audit quality that are worse than those that are not categorized as small profit, companies that are categorized as prior-roa meet do not have audit quality that is worse than those who are not categorized as prior roa meet, auditors who provide going concern opinions do not have better audit quality than those who do not provide going concern opinions and auditors who make type 1 errors going concern opinions do not have worse audit quality than those who do not commits a type 1 error of going-concern opinion.
Faktor Determinasi Kualitas Audit: Studi Empiris pada Entitas yang Listing di Bursa Efek Indonesia Priode 2015 - 2019 Rahmat Fauzi; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.461

Abstract

This study aims to determine and find out about the audit quality of companies listed on Bursa Efek Indonesia from 2015 to 2019. in taking samples in this study using purposive sampling method. The data used in this study is the annual report of companies listed on the Bursa Efek Indonesia obtained from the Bursa Efek Indonesia website and the website of each sample company, testing is done by using regression. The results showed that Auditor Industry Specialization had a positive effect on audit quality, Audit Fees had no significant effect on audit quality, Audit Delay had a positive effect on audit quality, New Clients had no significant effect on audit quality, and KAP Size (Big 4 or Non Big 4) does not have a significant effect on audit quality and the number of clients has a negative effect on audit quality in companies listed on the Bursa Efek Indonesia in 2015-2019.
Pengaruh Manajemen Laba Riil terhadap Audit Fee: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Panji Mustipa Arbi; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.542

Abstract

This study aims to examine the effect of real earnings management (REM) on audit fees. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this study was selected using purposive sampling technique that produces sample of 138 companies. The dependent variable of Audit fee is measured using the actual value of the audit fee divided by 100,000. REM as an independent variable is measured using Roychowdhury (2006) model which has been modified by Suksonghong and Amran (2020) which focuses on abnormal discretionary costs and abnormal production costs. The results of this study found that companies involved in REM activities carried out by client companies had a positive and significant effect on the audit fees paid to auditors.
Co-Authors Ade Elsa Betavia Ade Elsa Betavia Ali, Uji Nury Nur Azlin Betavia, Ade Elsa Charoline Cheisviyanny Dzikri Fahruroji Efrizal Syofyan Friscilia Meila Anggina Goedono Goedono Hafiez Sofyani Hafiez Sofyani Maulani Meutia Nayang Helmayunita Panji Mustipa Arbi Rahmat Fauzi Ringga Novelni Riski Hernando Sany Dwita Serly, Vanica Uji Nury Nur Azlin Ali Vanica Serly