Pub Date : 2023-08-28DOI: 10.35137/jabk.v10i2.1091
Yuaniko Paramitra
This study aims to examine the influence of Current Ratio, Return On Assets, and Debt To Asset Ratio on Financial Distress, in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2019-2020 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 99 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on Financial Distress; Return On Assets has no effect on Financial Distress; Debt To Asset Ratio has a negative and significant effect on Financial Distress; Current Ratio, Return On Assets, Debt To Asset Ratio has no effect on Financial Distress. Recommendations for further research can use other sectors that have phenomena leading to bankruptcy, using variables other than financial ratios such as good corporate governance and free cash flow as factors that have a greater possibility of explaining bankruptcy.
{"title":"CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO ASSET RATIO PADA FINANCIAL DISTRESS : BUKTI PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN","authors":"Yuaniko Paramitra","doi":"10.35137/jabk.v10i2.1091","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1091","url":null,"abstract":"This study aims to examine the influence of Current Ratio, Return On Assets, and Debt To Asset Ratio on Financial Distress, in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2019-2020 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 99 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on Financial Distress; Return On Assets has no effect on Financial Distress; Debt To Asset Ratio has a negative and significant effect on Financial Distress; Current Ratio, Return On Assets, Debt To Asset Ratio has no effect on Financial Distress. Recommendations for further research can use other sectors that have phenomena leading to bankruptcy, using variables other than financial ratios such as good corporate governance and free cash flow as factors that have a greater possibility of explaining bankruptcy.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135580","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1027
Mishelei Loen
This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance
本研究旨在研究现金流量表和员工生产力对2019 - 2022年在印度尼西亚证券交易所上市的食品和饮料公司业绩的影响。本研究使用的数据是定量数据。采用有目的抽样的抽样技术，获得了样本总数。76年的数据。研究结果表明，以经营性现金流量(AKO)衡量的现金流量报告对公司绩效有显著的正向影响;以人均收益(Revenue Per Employee, RPE)衡量的员工生产率对公司绩效有显著的正向影响;以经营性现金流(AKO)衡量的现金流量表和以每名员工收入(RPE)衡量的员工生产率对公司绩效有显著的正向影响
{"title":"LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE","authors":"Mishelei Loen","doi":"10.35137/jabk.v10i2.1027","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1027","url":null,"abstract":"This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135445","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1034
Mulia Rahmah
ABSTRAK Plagiarisme merupakan salah satu tindakan kecurangan akademik yang sering terjadi di kalangan mahasiswa. Tujuan penelitian ini yaitu untuk memetakan topik penelitian, metode penelitian, dan subjek penelitian dari jurnal yang ditemukan peneliti. Hasil penelitian ini menunjukkan bahwa terdapat empat topik yang terbit yang telah ditentukan oleh peneliti berdasarkan jurnal yang terkumpul. Metode yang paling banyak digunakan adalah survei dan kuesioner, sedangkan subjek yaitu mahasiswa. Kata Kunci : Riset, Plagiarisme, Mahasiswa Akuntansi, Systematic Literature Review
{"title":"Riset Plagiarisme Mahasiswa Akuntansi : Sytematic Literature Review","authors":"Mulia Rahmah","doi":"10.35137/jabk.v10i2.1034","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1034","url":null,"abstract":"ABSTRAK Plagiarisme merupakan salah satu tindakan kecurangan akademik yang sering terjadi di kalangan mahasiswa. Tujuan penelitian ini yaitu untuk memetakan topik penelitian, metode penelitian, dan subjek penelitian dari jurnal yang ditemukan peneliti. Hasil penelitian ini menunjukkan bahwa terdapat empat topik yang terbit yang telah ditentukan oleh peneliti berdasarkan jurnal yang terkumpul. Metode yang paling banyak digunakan adalah survei dan kuesioner, sedangkan subjek yaitu mahasiswa. Kata Kunci : Riset, Plagiarisme, Mahasiswa Akuntansi, Systematic Literature Review","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135441","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1025
Heni Yusnita, Warsih Ayu Wandira
The main purpose of this study is to determine and analyze the effect of concentrated ownership, independent commissioners and partial audit quality on tax aggressiveness.This study uses secondary data originating from the BEI website using purposive sampling technique to select a research sample of 13 manufacturing sector companies in the Consumer Goods Industry Sector from 32 companies listed on the IDX in 2016-20120 The analytical method used is the multiple linear regression analysis method. Aggressiveness in this study was measured using ETR (Effective Tax Rate).The results of this study indicate that the variable ownership concentrated has no effect on tax aggressiveness. Independent Commissioner and audit quality have a significant positive effect on tax aggressiveness.
{"title":"KEPEMILIKAN TERKONSENTRASI DAN CORPORATE GOVERNANCE PADA AGRESIVITAS PAJAK : BUKTI DARI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI","authors":"Heni Yusnita, Warsih Ayu Wandira","doi":"10.35137/jabk.v10i2.1025","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1025","url":null,"abstract":"The main purpose of this study is to determine and analyze the effect of concentrated ownership, independent commissioners and partial audit quality on tax aggressiveness.This study uses secondary data originating from the BEI website using purposive sampling technique to select a research sample of 13 manufacturing sector companies in the Consumer Goods Industry Sector from 32 companies listed on the IDX in 2016-20120 The analytical method used is the multiple linear regression analysis method. Aggressiveness in this study was measured using ETR (Effective Tax Rate).The results of this study indicate that the variable ownership concentrated has no effect on tax aggressiveness. Independent Commissioner and audit quality have a significant positive effect on tax aggressiveness.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135442","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}
The purpose of this study is to empirically examine the effect of earnings quality and firm growth on corporate performance. Earnings quality is proxied by discretional accruals, earnings persistence, while corporate growth is proxied by asset growth and profit growth and corporate performance is represented by the returns on equity and assets. This research method uses secondary data with a population of companies with a sample of consumer companies that are listed on the Indonesian stock exchange, namely food, beverage, cigarette and pharmaceutical companies as many as 138 companies for the years 2019-2021. Data collection with documentation and data processing with t test, f test, and coefficient of determination test for multiple linear regression utilizing the traditional assumption test. The results of the partial study (t) show that discretionary accruals, earnings persistence, asset growth and profit growth have a significant effect on corporate performance which is proxied by return on equity and return on assets, joint test (f) shows a significant effect and r square shows influence of 61.28%. The findings show that there is a significant effect of discretionary accruals, earnings persistence, assets growth and earnings growth on corporate performance (ROE and ROA).
{"title":"Earnings Quality, Corporate Growth on Corporate Performance: Evidence from Consumption Good on Indonesian Stock Exchange","authors":"Indrayati Indrayati","doi":"10.35137/jabk.v10i2.973","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.973","url":null,"abstract":"<p><em>The purpose of this study is to empirically examine the effect of earnings quality and firm growth on corporate performance. Earnings quality is proxied by discretional accruals, earnings persistence, while corporate growth is proxied by asset growth and profit growth and corporate performance is represented by the returns on equity and assets. This research method uses secondary data with a population of companies with a sample of consumer companies that are listed on the Indonesian stock exchange, namely food, beverage, cigarette and pharmaceutical companies as many as 138 companies for the years 2019-2021. Data collection with documentation and data processing with t test, f test, and coefficient of determination test for multiple linear regression utilizing the traditional assumption test. The results of the partial study (t) show that discretionary accruals, earnings persistence, asset growth and profit growth have a significant effect on corporate performance which is proxied by return on equity and return on assets, joint test (f) shows a significant effect and r square shows influence of 61.28%. The findings show that there is a significant effect of discretionary accruals, earnings persistence, assets growth and earnings growth on corporate performance (ROE and ROA).</em></p>","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135449","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}
The purpose of this study was to determine the existence of (1) the impact of auditor independence on the audit quality of public accounting firms in the Bekasi area, (2) the impact of good governance on the audit quality of public accounting firms in the Bekasi area. This study uses a quantitative method with a deliberate sampling technique to choose the use used, namely 60 samples selected by KAP in the Bekasi area. The data collection technique in this study used a questionnaire method which was distributed directly to auditors working at Public Accounting Firms in the Bekasi area. The data were analyzed using multiple regression analysis using SPSS version 25. The results of this study are (1) auditor independence has a positive and significant effect on the audit quality of KAP in the Bekasi area. (2) The understanding of good governance has no effect on the audit quality of KAP in the Bekasi area.
{"title":"INDEPENDENSI AUDITOR, PEMAHAMAN GOOD GOVERNANCE DAN KUALITAS AUDIT: BUKTI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BEKASI","authors":"Siti Nurlatifah","doi":"10.35137/jabk.v10i2.971","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.971","url":null,"abstract":"The purpose of this study was to determine the existence of (1) the impact of auditor independence on the audit quality of public accounting firms in the Bekasi area, (2) the impact of good governance on the audit quality of public accounting firms in the Bekasi area. This study uses a quantitative method with a deliberate sampling technique to choose the use used, namely 60 samples selected by KAP in the Bekasi area. The data collection technique in this study used a questionnaire method which was distributed directly to auditors working at Public Accounting Firms in the Bekasi area. The data were analyzed using multiple regression analysis using SPSS version 25. The results of this study are (1) auditor independence has a positive and significant effect on the audit quality of KAP in the Bekasi area. (2) The understanding of good governance has no effect on the audit quality of KAP in the Bekasi area.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135581","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1023
Dhistianti Mei Rahmawantari
This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report
{"title":"LIKUIDITAS, AKTIVITAS PERUSAHAAN, LEVERAGE PADA INDEKS PENGUNGKAPAN SUSTAINABILITY REPORT : BUKTI DARI PERUSAHAAN NON-KEUANGAN","authors":"Dhistianti Mei Rahmawantari","doi":"10.35137/jabk.v10i2.1023","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1023","url":null,"abstract":"This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135444","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}
The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.
{"title":"KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020","authors":"Fetri Wahyu Handayani, Adhelia Desi Prawestri","doi":"10.35137/jabk.v10i2.958","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.958","url":null,"abstract":"The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135448","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}
The case of tax avoidance that occurs in Indonesia can show a form of weakness that occurs in the law, many companies do tax avoidance that causes losses to the state. This study aims to analyze and obtain empirical evidence on the effect of profitability, sales growth, leverage and company size on tax avoidance. The independent variables used in this study are profitability, sales growth, leverage and company size. The dependent variable used in this study is tax avoidance. The sample in this study consisted of 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2021. With non-probability sampling techniques with purposive sampling type. The data used in this study is secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The results of this study found the effect of profitability and leverage on tax avoidance, while sales growth and firm size had no significant effect. These results can be input for the tax authorities in analyzing taxpayers' tax avoidance from information on profitability and leverage.
{"title":"PROFITABILITAS, SALES GROWTH, LEVERAGE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK: BUKTI DARI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI","authors":"Mukhammad Fauzi, Deden Tarmidi, Yudhi Herliansyah","doi":"10.35137/jabk.v10i2.929","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.929","url":null,"abstract":"The case of tax avoidance that occurs in Indonesia can show a form of weakness that occurs in the law, many companies do tax avoidance that causes losses to the state. This study aims to analyze and obtain empirical evidence on the effect of profitability, sales growth, leverage and company size on tax avoidance. The independent variables used in this study are profitability, sales growth, leverage and company size. The dependent variable used in this study is tax avoidance. The sample in this study consisted of 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2021. With non-probability sampling techniques with purposive sampling type. The data used in this study is secondary obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The results of this study found the effect of profitability and leverage on tax avoidance, while sales growth and firm size had no significant effect. These results can be input for the tax authorities in analyzing taxpayers' tax avoidance from information on profitability and leverage.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135456","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1026
Dewi Rejeki
This research was conducted to determine the partial or simultaneous effect of Auditor Expertise, Compliance Pressure and Independence on Audit Judgment at Public Accounting Firms in the South Jakarta Region. This research was conducted at the Public Accounting Firm (KAP) in the South Jakarta Region. The data analysis technique in this study is to use quantitative methods and use primary data. The data collection method used in this research is a survey method of Public Accounting Firms in the South Jakarta Region. The method of determining the sample of this study uses purposive sampling. 50 research respondents consist of Senior Auditors, Supervisors, Managers who work in Public Accounting Firms in the South Jakarta Region. This study was tested by multiple regression analysis using the SPSS program. The results showed that Auditor Expertise, Compliance Pressure and Independence either partially or simultaneously have a positive influence on Audit Judgment.
{"title":"Determinasi Audit Judgment : Kajian Empiris pada KAP Wilayah Jakarta Selatan","authors":"Dewi Rejeki","doi":"10.35137/jabk.v10i2.1026","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1026","url":null,"abstract":"This research was conducted to determine the partial or simultaneous effect of Auditor Expertise, Compliance Pressure and Independence on Audit Judgment at Public Accounting Firms in the South Jakarta Region. This research was conducted at the Public Accounting Firm (KAP) in the South Jakarta Region. The data analysis technique in this study is to use quantitative methods and use primary data. The data collection method used in this research is a survey method of Public Accounting Firms in the South Jakarta Region. The method of determining the sample of this study uses purposive sampling. 50 research respondents consist of Senior Auditors, Supervisors, Managers who work in Public Accounting Firms in the South Jakarta Region. This study was tested by multiple regression analysis using the SPSS program. The results showed that Auditor Expertise, Compliance Pressure and Independence either partially or simultaneously have a positive influence on Audit Judgment.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135446","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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