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Pengaruh Independensi, Kompetensi, Etika, Profesionalisme, dan Lingkungan Kerja Auditor terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta)
Devan Adika Prasetya
; Cris Kuntadi
; Rachmat Pramukty
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 1
(2025)
This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techn...
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Competency and Sustainability Integration in Enhancing Maritime Vocational Training for Deck Officers : Systematic Literature Review and Qualitative Analysis of Perspectives
Riyanto Riyanto
; Cris Kuntadi
; Larsen Barasa
; Irene Evi Krismawati
; Yayu Nopriani Martha
; Marudut Bernadtua Simanjuntak
International Journal of Management
Vol 2
, No 1
(2025)
The growing complexity of maritime operations demands deck officers with advanced competencies and a strong understanding of sustainability principles. This study addresses critical gaps in maritime vocational education by exploring the effectiveness of current training programs, the integration of sustainability, and the role of technology-driven approaches. While previous research has focused on technical skills aligned with STCW standards, limited attention has been paid to leadership, commun...
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A Qualitative Analysis and Systematic Literature Review in Enhancing Leadership Competencies for Sustainable Maritime Practices in Vocational Training
Tri Cahyadi
; Winarno Winarno
; Riyanto Riyanto
; Larsen Barasa
; Titis Ari Wibowo
; Cris Kuntadi
; Irene Evi Krismawati
; Marudut Bernadtua Simanjuntak
International Journal of Management
Vol 2
, No 1
(2025)
The maritime industry is facing a critical shift toward sustainability, particularly through the green shipping transition. This research was conducted to explore how maritime vocational programs are developing leadership competencies necessary to manage sustainable maritime practices. Previous studies have largely focused on technical skills, with limited attention to leadership development in the context of sustainability. This research aims to fill this gap by addressing the preparedness of m...
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Competency Development, Sustainability Practices, and Industry Preparedness in Maritime Vocational Education
Winarno Winarno
; Tri Cahyadi
; Larsen Barasa
; Aji Permana
; Cris Kuntadi
; Yayu Nopriani Martha
; Marudut Bernadtua Simanjuntak
International Journal of Management
Vol 2
, No 1
(2025)
This study investigates the effectiveness of maritime vocational education in preparing graduates to meet the evolving demands of the industry, focusing on competency development, sustainability integration, and practical readiness. The research addresses the increasing need for training programs to align with global industry standards while incorporating sustainable practices to manage environmental and operational challenges. By integrating insights from maritime professionals, educators, grad...
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Pengaruh Profitabilitas, Solvabilitas dan Audit Tenure Terhadap Audit Delay
Farida Asfiah
; Ajeng Dwi Rahayu
; Cris Kuntadi
Jurnal Ekonomi dan Keuangan Islam
Vol 2
, No 3
(2024)
This study aims to determine the effect of Profitability, Solvency, and Audit Tenure on Audit Delay. The purpose of writing scientific articles is to find out the hypothesis of influence between variables, which can be used in future research. This research uses qualitative descriptive methods and library research accessed through Google Scholar, e-books, and other online media. The result of writing this literature review article is: Profitability and Solvency have a positive insignificant effe...
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Pengaruh Audit Internal, Sistem Informasi Akuntansi Dan Komitmen Organisasional Terhadap Kualitas Laporan Keuangan
Agrayi Afifa Putri
; Cris Kuntadi
; Yetri Martika Sari
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 2
(2024)
The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational...
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Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit
Shopia Aulia Tasya
; Cris Kuntadi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 3
(2024)
The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit delay has an effect on Audit Quality, 2) Audit Eee has an effect on Audit Q...
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Pengaruh Ukuran Perusahaan, Kualitas Manajemen, dan Kompleksitas Bisnis terhadap Kepatuhan Standar Audit
Chandra Kurniawan
; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
This research aims to analyze the influence of company size, management quality, and business complexity on audit standard compliance. Compliance with audit standards is important in ensuring the quality of audit reports and increasing public trust in the audit profession. Company size, management quality, and business complexity are considered factors that can influence auditor compliance with audit standards. This research uses data from audit reports of companies listed on the Indonesia Stock...
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Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan: Audit Tenure, Struktur Corporate Governance Dan Ukuran KAP
Nala Ratih
; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
The aim of this research is to obtain empirical evidence regarding the influence of audit tenure, governance structure (institutional ownership, management ownership, audit committee, independent commissioner) and KAP size on the integrity of financial reports of Indonesian manufacturing companies. Financial report integrity is defined as the extent to which financial reports present correct and fair information. The independent variables used in this research are audit offices, management struc...
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Faktor-Faktor Yang Mempengaruhi Audit Delay: Solvabilitas, Pergantian Auditor Dan Opini Audit
Khairina Nur Shadrina
; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 2
(2024)
Audit delay is the length of time for completing an audit carried out by an auditor, which is measured by the time difference between the date of the financial report and the date of the audit opinion in the financial report, and is one of the ratios to measure the company's ability to pay all obligations. This article reviews the factors that influence audit delay, namely solvency, auditor turnover and auditor opinion, a study of tax accounting literature. The purpose of writing this article is...
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