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Pengaruh Skeptisisme Audit, Kompetensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Timur)
Cut Zia Auralia
; Amor Marundha
; Maidani Maidani
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 3
, No 1
(2025)
This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The re...
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Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi
Aureta Zhabila Eka Putri
; Amor Marundha
; Maidani Maidani
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 1
(2025)
This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Aud...
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Pengaruh Capital Intensity, Thin Capitalization, dan Profitability terhadap Tax Avoidance Emiten Consumer Non-Cyclicals Bursa Efek Indonesia Periode 2019-2023
Siti Maisa Zahara
; Amor Marundha
; Maidani Maidani
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 1
(2025)
This study aims to test and analyze the effect of capital intensity, thin capitalization, and profitability on tax avoidance. The research method uses quantitative research. Types and sources of data in research with the audit reports of non-cyclical consumer issuers on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling method and obtained 170 observations. Data processing in this study using Eviews 13. It can be concluded that capital inten...
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Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi & DKI Jakarta)
Cindy Anggita N
; Istianigsih Istianigsih
; Maidani Maidani
; Idel Eprianto
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 1
(2024)
This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independe...
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