The objectives of this study are 1). to examine the effect of ethics on employee performance atthe Sematang Borang District Office. 2). to test the effect of employee competence onemployee performance at the Sematang Borang District office, 3). to examine the effect ofethics and employee competence on employee performance at the Sematang Borang Districtoffice. This research was conducted on 31 employees at the Sematang Boran sub-districtoffice in Palembang City using a questionnaire. A questionnaire consisting of Ethicalvariables and employee competence as independent variables and employee performance asthe dependent variable. This study uses simple regression analysis and multiple linearregression to see which variables are more influential and the size of the contribution of eachvariable in influencing performance. It is hoped that this research will contribute toemployees regarding the importance of ethics and competence in serving the community, sothat employee performance is maximized. The results of this study indicate that the variablesof ethics and employee competence have a significant effect on the performance of employees at the Head Office of Sematang Borang, Palembang City.
{"title":"Pengaruh Etika dan Kompetensi terhadap Kinerja Pegawai pada Kantor Kecamatan Sematang Borang Kota Palembang","authors":"Rohmial Rohmial","doi":"10.32524/JKB.V19I2.295","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.295","url":null,"abstract":"The objectives of this study are 1). to examine the effect of ethics on employee performance atthe Sematang Borang District Office. 2). to test the effect of employee competence onemployee performance at the Sematang Borang District office, 3). to examine the effect ofethics and employee competence on employee performance at the Sematang Borang Districtoffice. This research was conducted on 31 employees at the Sematang Boran sub-districtoffice in Palembang City using a questionnaire. A questionnaire consisting of Ethicalvariables and employee competence as independent variables and employee performance asthe dependent variable. This study uses simple regression analysis and multiple linearregression to see which variables are more influential and the size of the contribution of eachvariable in influencing performance. It is hoped that this research will contribute toemployees regarding the importance of ethics and competence in serving the community, sothat employee performance is maximized. The results of this study indicate that the variablesof ethics and employee competence have a significant effect on the performance of employees at the Head Office of Sematang Borang, Palembang City.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87048409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Higher education in a place of final educationwhich has an important role in creating human resources who are able to compete in the world of work. Business development that is done by students is growing, especiallyin the city of Surabaya. Tecresearch of population was Surabaya students the samples were determinated using the simple random sampling method. Data were collected by means of a questionnaire to 75 responden. The purpose of the research is to determine the interest in doing business is the impact of Self – Efficacy, Motivation and locus of control. The results of study show that interest in doing business is a significant impact of self-ethification, this can be seen from t count3.801>t table 1.99394 and a significant value of 0.00< 0.05 and from the control locus it can be seen from t count -3.081>-1.99394 and the significant value is 0.003<0.05, while motivation has no impacton the interest in doing business, it can be seen from the t count 1.565< t table 1.99394 and the significant value 0.112 > 0.05. So it can be concluded that interest in trying to impact to impact from of self-ethics and locus of control
{"title":"Minat Berwirausaha Dampak Efikasi Diri, Motivasi dan Lokus Kendali Pada Mahasiswa","authors":"Andyto Putra Pratama, Maria Widyastuti","doi":"10.32524/JKB.V19I2.291","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.291","url":null,"abstract":"Higher education in a place of final educationwhich has an important role in creating human resources who are able to compete in the world of work. Business development that is done by students is growing, especiallyin the city of Surabaya. Tecresearch of population was Surabaya students the samples were determinated using the simple random sampling method. Data were collected by means of a questionnaire to 75 responden. The purpose of the research is to determine the interest in doing business is the impact of Self – Efficacy, Motivation and locus of control. The results of study show that interest in doing business is a significant impact of self-ethification, this can be seen from t count3.801>t table 1.99394 and a significant value of 0.00< 0.05 and from the control locus it can be seen from t count -3.081>-1.99394 and the significant value is 0.003<0.05, while motivation has no impacton the interest in doing business, it can be seen from the t count 1.565< t table 1.99394 and the significant value 0.112 > 0.05. So it can be concluded that interest in trying to impact to impact from of self-ethics and locus of control\u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85985501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Clara Trimawarningsih Saravia Jegarut, Caecilia Wahyu Estining Rahayu, Ima Kristina Yulita
This research aims to examine capital market response to the 2019-2024 Indonesia Onward Cabinet System announced by President Jokowi. This event study research used market estimation model to estimate the expected return with an estimated period of 100 days and window period of seven days. There were 90 companies that are the member of Kompas Index 100 as the sample used in this research. T-test was used to analyze the data. The result shows that the announcement System of Indonesia Onward Cabinet 2019-2024 was responded positively and significantly by capital market. The result supports signaling theory in which the announcement of the 2019-2024 Indonesia Onward Cabinet System gave positive signal (influence) on capital market.
{"title":"The Capital Market Response to The Announcement of The 2019-2024 Indonesia Onward Cabinet System","authors":"Clara Trimawarningsih Saravia Jegarut, Caecilia Wahyu Estining Rahayu, Ima Kristina Yulita","doi":"10.32524/JKB.V19I2.292","DOIUrl":"https://doi.org/10.32524/JKB.V19I2.292","url":null,"abstract":"This research aims to examine capital market response to the 2019-2024 Indonesia Onward Cabinet System announced by President Jokowi. This event study research used market estimation model to estimate the expected return with an estimated period of 100 days and window period of seven days. There were 90 companies that are the member of Kompas Index 100 as the sample used in this research. T-test was used to analyze the data. The result shows that the announcement System of Indonesia Onward Cabinet 2019-2024 was responded positively and significantly by capital market. The result supports signaling theory in which the announcement of the 2019-2024 Indonesia Onward Cabinet System gave positive signal (influence) on capital market.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84337045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-31DOI: 10.35143/jakb.v14i1.4521
Viola Syukrina E Janrosi, Khadijah Khadijah
Peristiwa Covid-19 merupakan virus Corona yang muncul pertama kali dari Kota Wuhan. Tentu saja dengan adanya pandemi Covid-19 akan mengakibatkan banyak gangguan pada perekonomian negara. Dampak yang dihadapi sebelum adanya pandemi pasti sangat jauh berbeda dengan yang terjadi saat ini. Sebelum terjadinya pandemi perekonomian negara tentu saja relatif lebih stabil dibanding dengan setelah adanya pandemi Covid-19 ini. Namun sebelum dan setelah adanya pandemi ini setiap negara memiliki dampak setiap berbeda-beda tergantung dari kebijakan yang ditentukan oleh negara tersebut.Tujuan penelitian yang ingin dicapai dalam penelitian ini yaitu untuk mengetahui dampak sebelum dan sesudah adanya pandemi Covid-19 terhadap IHSG. Penelitian ini menggunakan data sekunder. Penelitian ini menggunakan data yang didapatkan dari website Yahoo Finance untuk harga saham PT Bank Mayapada Tbk sebelum dan sesudah kasus Covid 19 di Indonesia. PT Bank Mayapada Tbk menunjukkan perbedaan nilai rata-rata harga saham sebelum dan sesudah Covid-19 di Indonesia sebesar 1564.51. Nilai positif menunjukkan harga saham sebelum pengumuman mempunyai nilai rata-rata besar dibandingkan dengan nilai rata-rata harga saham sesudah pengumuman. Dapat disimpulkan adanya penurunan rata-rata harga saham pada PT Bank Mayapada Tbk.
{"title":"Dampak Peristiwa Pandemi Covid-19 Terhadap Indeks Harga Saham Gabungan Pada PT Bank Mayapada Internasional Tbk","authors":"Viola Syukrina E Janrosi, Khadijah Khadijah","doi":"10.35143/jakb.v14i1.4521","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4521","url":null,"abstract":"Peristiwa Covid-19 merupakan virus Corona yang muncul pertama kali dari Kota Wuhan. Tentu saja dengan adanya pandemi Covid-19 akan mengakibatkan banyak gangguan pada perekonomian negara. Dampak yang dihadapi sebelum adanya pandemi pasti sangat jauh berbeda dengan yang terjadi saat ini. Sebelum terjadinya pandemi perekonomian negara tentu saja relatif lebih stabil dibanding dengan setelah adanya pandemi Covid-19 ini. Namun sebelum dan setelah adanya pandemi ini setiap negara memiliki dampak setiap berbeda-beda tergantung dari kebijakan yang ditentukan oleh negara tersebut.Tujuan penelitian yang ingin dicapai dalam penelitian ini yaitu untuk mengetahui dampak sebelum dan sesudah adanya pandemi Covid-19 terhadap IHSG. Penelitian ini menggunakan data sekunder. Penelitian ini menggunakan data yang didapatkan dari website Yahoo Finance untuk harga saham PT Bank Mayapada Tbk sebelum dan sesudah kasus Covid 19 di Indonesia. PT Bank Mayapada Tbk menunjukkan perbedaan nilai rata-rata harga saham sebelum dan sesudah Covid-19 di Indonesia sebesar 1564.51. Nilai positif menunjukkan harga saham sebelum pengumuman mempunyai nilai rata-rata besar dibandingkan dengan nilai rata-rata harga saham sesudah pengumuman. Dapat disimpulkan adanya penurunan rata-rata harga saham pada PT Bank Mayapada Tbk.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46996875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-31DOI: 10.35143/jakb.v14i1.4470
Yuliza Yuliza, Emrinaldi Nur DP, Meilda Wiguna
Penelitian ini bertujuan untuk membuktikan faktor-faktor yang mempengaruhi sustainability report disclosure. Faktor-faktor yang diuji dalam penelitian ini adalah advertisement intensity, nature of industry, listing category of a company, dan intellectual capital sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI periode 2016-2018. Total sampel dalam penelitian ini adalah 37 perusahaan dengan teknik pengambilan sampel yaitu purposive sampling. Analisis data digunakan dengan menggunakan regresi linear berganda yang diolah dengan bantuan program SPSS versi 21. Hasil menunjukkan bahwa advertisement intensity dan nature of industry berpengaruh terhadap sustainability report disclosure. Sedangkan listing category of a company tidak berpengaruh terhadap sustainability report disclosure. Sementara itu, intellectual capital dapat memoderasi pengaruh hubungan advertisement intensity terhadap sustainability report disclosure. Pengaruh variabel independen untuk menggambarkan variabel dependen serta variabel moderasi yang mempengaruhi variabel independen terhadap variabel dependen adalah 32,8% sedangkan sisanya 67,2% dipengaruhi oleh variabel lain.
{"title":"Pengaruh Advertisement Intensity, Nature Of Industry, Dan Listing Category Of A Company Terhadap Sustainability Report Disclosure Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bei Periode 2016-2018)","authors":"Yuliza Yuliza, Emrinaldi Nur DP, Meilda Wiguna","doi":"10.35143/jakb.v14i1.4470","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4470","url":null,"abstract":"Penelitian ini bertujuan untuk membuktikan faktor-faktor yang mempengaruhi sustainability report disclosure. Faktor-faktor yang diuji dalam penelitian ini adalah advertisement intensity, nature of industry, listing category of a company, dan intellectual capital sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI periode 2016-2018. Total sampel dalam penelitian ini adalah 37 perusahaan dengan teknik pengambilan sampel yaitu purposive sampling. Analisis data digunakan dengan menggunakan regresi linear berganda yang diolah dengan bantuan program SPSS versi 21. Hasil menunjukkan bahwa advertisement intensity dan nature of industry berpengaruh terhadap sustainability report disclosure. Sedangkan listing category of a company tidak berpengaruh terhadap sustainability report disclosure. Sementara itu, intellectual capital dapat memoderasi pengaruh hubungan advertisement intensity terhadap sustainability report disclosure. Pengaruh variabel independen untuk menggambarkan variabel dependen serta variabel moderasi yang mempengaruhi variabel independen terhadap variabel dependen adalah 32,8% sedangkan sisanya 67,2% dipengaruhi oleh variabel lain.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42881218","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Semakin tingginya kasus penyebaran covid-19 di Indonesia akhirnya mendorong pemerintah untuk memberlakukan sekolah dari rumah dengan menggunakan e-learning. Perubahan sistem pembelajaran yang terjadi secara tiba-tiba menimbulkan kegagapan semua pihak, sehingga sangat perlu dilakukan evaluasi terhadap penggunaan e-learning. Penelitian ini bertujuan untuk mengukur tingkat kesiapan pembelajaran secara online (e-learning readiness) dengan menggunakan 14 faktor (SDM, teknologi, konten, psikologis, sosiologis, lingkungan, finansial, infrastruktur, inovasi, pengembangan diri, organisasi, leadership, culture dan policy) yang dikembangkan dari penelitian-penelitian sebelumnya. Dari kuesioner yang diedarkan pada dosen aktif di Politeknik Negeri Padang, diperoleh data penelitian yang berasal dari 136 orang responden. Data yang dihasilkan kemudian diukur menggunakan indeks ELR Aydin dan Tasci (2005). Hasil penelitian menunjukkan bahwa dari 14 faktor kesiapan ELR, terdapat 13 faktor yang telah masuk dalam kategori siap. Hanya ada satu faktor yang masih dalam kategori belum siap, yaitu faktor finansial. Untuk meningkatkan keberhasilan implementasi e-learning dimasa depan, pimpinan harus memperbaiki pengelolaan faktor finansial di Politeknik Negeri Padang .
{"title":"Analisis E-Learning Readiness Untuk Mendukung Pembelajaran di Masa Pandemi: Studi Kasus di Politeknik Negeri Padang","authors":"Reno Fithri Meuthia, Ferdawati Ferdawati, Gustati Gustati","doi":"10.35143/jakb.v14i1.4397","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4397","url":null,"abstract":"Semakin tingginya kasus penyebaran covid-19 di Indonesia akhirnya mendorong pemerintah untuk memberlakukan sekolah dari rumah dengan menggunakan e-learning. Perubahan sistem pembelajaran yang terjadi secara tiba-tiba menimbulkan kegagapan semua pihak, sehingga sangat perlu dilakukan evaluasi terhadap penggunaan e-learning. Penelitian ini bertujuan untuk mengukur tingkat kesiapan pembelajaran secara online (e-learning readiness) dengan menggunakan 14 faktor (SDM, teknologi, konten, psikologis, sosiologis, lingkungan, finansial, infrastruktur, inovasi, pengembangan diri, organisasi, leadership, culture dan policy) yang dikembangkan dari penelitian-penelitian sebelumnya. Dari kuesioner yang diedarkan pada dosen aktif di Politeknik Negeri Padang, diperoleh data penelitian yang berasal dari 136 orang responden. Data yang dihasilkan kemudian diukur menggunakan indeks ELR Aydin dan Tasci (2005). Hasil penelitian menunjukkan bahwa dari 14 faktor kesiapan ELR, terdapat 13 faktor yang telah masuk dalam kategori siap. Hanya ada satu faktor yang masih dalam kategori belum siap, yaitu faktor finansial. Untuk meningkatkan keberhasilan implementasi e-learning dimasa depan, pimpinan harus memperbaiki pengelolaan faktor finansial di Politeknik Negeri Padang .","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44619072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, sistem pengendalian internal, budaya organisasi dan keadilan organisasi terhadap pencegahan kecurangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Kriteria sampel yang digunakan yaitu pegawai negeri sipil pada Dinas Pekerjaaan Umum, Penataan Ruang dan Perumahan Rakyat Provinsi Kalimantan Timur yang berjumlah 147 responden. Teknik analisis data menggunakan structural equation model (SEM) dengan aplikasi AMOS Version 22 dan SPSS versi 17. Hasil penelitian menunjukkan bahwa secara parsial whistleblowing system, sistem pengendalian internal, budaya organisasi dan keadilan organisasi berpengaruh positif dan signifikan terhadap pencegahan kecurangan.
{"title":"Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Budaya Organisasi, dan Keadilan Organisasi Terhadap Pencegahan Kecurangan","authors":"Nyoria Anggraeni Mersa, Sailawati Sailawati, Niken Elok Larasatining Malini","doi":"10.35143/jakb.v14i1.4613","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4613","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, sistem pengendalian internal, budaya organisasi dan keadilan organisasi terhadap pencegahan kecurangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Kriteria sampel yang digunakan yaitu pegawai negeri sipil pada Dinas Pekerjaaan Umum, Penataan Ruang dan Perumahan Rakyat Provinsi Kalimantan Timur yang berjumlah 147 responden. Teknik analisis data menggunakan structural equation model (SEM) dengan aplikasi AMOS Version 22 dan SPSS versi 17. Hasil penelitian menunjukkan bahwa secara parsial whistleblowing system, sistem pengendalian internal, budaya organisasi dan keadilan organisasi berpengaruh positif dan signifikan terhadap pencegahan kecurangan.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46318372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-31DOI: 10.35143/jakb.v14i1.4646
Eko Darmawan Suwandi
Penelitian ini bertujuan untuk menganalisis kualitas audit perusahaan pada masa Pandemi Covid 19 dengan metode literature review. Hasil temuan penelitian Covid-19 memiliki dampak signifikan pada biaya audit, tindakan audit, pertimbangan kelangsungan usaha, sumber daya manusia audit dan remunerasi staf audit. Akibatnya, pandemi ini berdampak cukup besar terhadap kualitas audit. Penurunan biaya audit, tantangan dalam penyelesaian asesmen going concern, tingkat keandalan dan kecukupan bukti audit yang rendah, kemungkinan besar kehilangan personel karena sakit atau karantina, dan pengurangan gaji personel audit, yang pada akhirnya mempengaruhi kualitas proses audit itu sendiri. Upaya yang dapat dilakukan untuk mengatasi dampak Covid 19 terhadap kualitas Audit adalah dengan cara melakukan perubahan regulasi audit, meningkatkan kualitas SDM auditor melalui pelatihan-pelatihan, dan meningkatkan kompensasi yang diberikan kepada auditor. Perusahaan auditor juga harus berinvestasi lebih banyak dalam program digital, termasuk kecerdasan buatan, blockchain, keamanan jaringan, dan pengembangan fungsi data.
{"title":"Kualitas Audit Perusahaan Pada Masa Pandemic Covid 19 (Studi Literatur)","authors":"Eko Darmawan Suwandi","doi":"10.35143/jakb.v14i1.4646","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4646","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis kualitas audit perusahaan pada masa Pandemi Covid 19 dengan metode literature review. Hasil temuan penelitian Covid-19 memiliki dampak signifikan pada biaya audit, tindakan audit, pertimbangan kelangsungan usaha, sumber daya manusia audit dan remunerasi staf audit. Akibatnya, pandemi ini berdampak cukup besar terhadap kualitas audit. Penurunan biaya audit, tantangan dalam penyelesaian asesmen going concern, tingkat keandalan dan kecukupan bukti audit yang rendah, kemungkinan besar kehilangan personel karena sakit atau karantina, dan pengurangan gaji personel audit, yang pada akhirnya mempengaruhi kualitas proses audit itu sendiri. Upaya yang dapat dilakukan untuk mengatasi dampak Covid 19 terhadap kualitas Audit adalah dengan cara melakukan perubahan regulasi audit, meningkatkan kualitas SDM auditor melalui pelatihan-pelatihan, dan meningkatkan kompensasi yang diberikan kepada auditor. Perusahaan auditor juga harus berinvestasi lebih banyak dalam program digital, termasuk kecerdasan buatan, blockchain, keamanan jaringan, dan pengembangan fungsi data.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44027407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-31DOI: 10.35143/jakb.v14i1.4606
Meilda Wiguna, H. Hardi, Eka Hariyani
Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The statistical method used in this study is logistic regression analysis, because in this study the independent variable is a mixture of continuous or metric variables. The results showed that audit tenure had no effect on going concern audit opinion. And the auditor's reputation does not have an influence on the company's decision makers in conducting going concern audit opinion. The debt default also affects going concern audit opinion.
{"title":"Going Concern Audit Opinion on Manufacturing Companies in Indonesia","authors":"Meilda Wiguna, H. Hardi, Eka Hariyani","doi":"10.35143/jakb.v14i1.4606","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4606","url":null,"abstract":"Going concern is important issue to be addressed since it determine how the business will survive. This study is entitled \"Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The statistical method used in this study is logistic regression analysis, because in this study the independent variable is a mixture of continuous or metric variables. The results showed that audit tenure had no effect on going concern audit opinion. And the auditor's reputation does not have an influence on the company's decision makers in conducting going concern audit opinion. The debt default also affects going concern audit opinion.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44404942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-31DOI: 10.35143/jakb.v14i1.4583
Vidya Ramarusad, Desi Handayani, Ulfi Maryati
This study aims to analyze the effect of product market competition, firm size, leverage, profitability, plant, property and equipment (PPE) and sales growth on tax avoidance. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in the period 2015 to 2019. The research method used is quantitative methods. The sample was determined based on the purposive sampling method. Overall, there were 134 companies to be sampled that met the criteria and passed the classic assumption test problems. The sources used are secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data processing program uses the Statistical Product and Service Solution (SPSS) version 25 program. The method of analysis used in this study is multiple linear regression. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that the variables of product market competition, leverage, plant, property and equipment (PPE) and sales growth have no effect on tax avoidance, company size has a positive effect on tax avoidance, profitability has an effect. negative towards tax avoidance.
{"title":"Analisa Pengaruh Kompetisi Pasar Produk, Ukuran Perusahaan, Leverage, Profitabilitas, Property, Plant And Equipment (PPE) dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur di Indonesia","authors":"Vidya Ramarusad, Desi Handayani, Ulfi Maryati","doi":"10.35143/jakb.v14i1.4583","DOIUrl":"https://doi.org/10.35143/jakb.v14i1.4583","url":null,"abstract":"This study aims to analyze the effect of product market competition, firm size, leverage, profitability, plant, property and equipment (PPE) and sales growth on tax avoidance. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in the period 2015 to 2019. The research method used is quantitative methods. The sample was determined based on the purposive sampling method. Overall, there were 134 companies to be sampled that met the criteria and passed the classic assumption test problems. The sources used are secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data processing program uses the Statistical Product and Service Solution (SPSS) version 25 program. The method of analysis used in this study is multiple linear regression. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that the variables of product market competition, leverage, plant, property and equipment (PPE) and sales growth have no effect on tax avoidance, company size has a positive effect on tax avoidance, profitability has an effect. negative towards tax avoidance.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47934454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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