JEA17: Jurnal Ekonomi Akuntansi

HOW DOES EXPERIENCE INFLUENCE THE ACCEPTANCE OF ISLAMIC ACCOUNTING SOFTWARE AT KSPPS SIDOARJO REGENCY, EAST JAVA

2023-11-20T10:29:19+00:00

This study examines how the management of Sharia Savings, Loan and Financing Cooperatives (KSPPS) of Sidoarjo Regional Office in East Java accepts the sharia-based accounting program. The Technology Acceptance Model (TAM) was used as the foundation of this study to evaluate system acceptance. This research was conducted in the Sidoajo regional office, where there are 40 KSPPS that are still operating, with the management of each KSPPS as the sample. Thus, the sample used was 120 core administrators. According to the research, experience has a positive effect on perceived usefulness or ease of use. In contrast, perceived ease of use is not significantly positive. Perceived ease of use has a positive impact on intention to use; however, perceived ease of use does not have a significant impact on intention to use.

GOVERNMENT & HOUSEHOLD CONSUMPTION PATTERNS IN SURABAYA

2023-11-20T10:44:36+00:00

The level of household, LNPRT, and government consumption is generally seen as a measure of economic development. This reverse relationship, however, has never been studied. The purpose of this research is to analyze how the subsequent year's household and government spending will be influenced by the rate of economic growth. Using secondary data from BPS, this study quantitatively examines the municipal government of Surabaya from 2011 to 2022. The results showed that both household and government spending in Surabaya rose as the city's economy grew.

COMPARATIVE ANALYSIS OF STOCK PORTFOLIO RISK & RETURN”WITH SINGLE INDEX METHOD

2023-12-13T12:10:28+00:00

This study aims to compare the return and risk of investment in blue chip stocks (first liner) and second liner stocks of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. The method used is qualitative with single index theory, and closing price data is used for analysis. The results show that a portfolio of second liner stocks provides higher expected returns and lower risk compared to first liner stocks. Nonetheless. This research provides insights for investors and the public about the investment alternatives of first liner and second liner stocks, and shows the importance of portfolio diversification in managing investment risk. Future research can expand the scope of industry sectors and other analytical methods to explore a deeper understanding of stock investment on the IDX.

- Auditor’s Integrity: The Balance of Roles

2023-12-16T09:07:06+00:00

Auditor integrity is very important to ensure audit quality. However, auditor integrity can be influenced by pressure from superiors such as role conflict, role ambiguity, and role overload. This study aims to examine the effect of the three role pressure factors on auditor integrity and performance. This quantitative research with a causality approach was conducted through Google Form by involving staff auditors who work for 52 KAPs in Surabaya. Then the primary data was analyzed using SmartPLS. The results show that role conflict and role ambiguity have a significant negative effect on auditor integrity, while role overload has a positive but insignificant effect. Auditor integrity significantly negatively mediates the effect of role conflict and role ambiguity on auditor performance, and significantly positively mediates the effect of role overload on auditor performance. This study concludes that role pressure can threaten auditor integrity, so steps need to be taken to reduce pressure so that auditors can maintain their integrity.

Keywords: Role Conflict, Role Ambiguity, Role Overload, Auditor Integrity, Auditor Performance.

The DETERMINANTS OF AUDIT QUALITY AT PUBLIC ACCOUNTANT FIRMS IN SEMARANG CITY

2024-01-09T02:40:24+00:00

Audit quality is still widely questioned by the public because there are still various public assessments in assessing public accountant firms, this assessment can be measured by the competence of auditors who are evaluated in the audit process. Apart from problems related to auditor competence, the same is the case with auditor integrity and ethics, which are factors that determine the audit quality of a public accountant firm. This study aimed to determine the effect of independence, auditor ethics and work experience on audit quality. This study uses quantitative methods with primary data obtained from distributing questionnaires. The population in this study were all senior auditors and junior auditors at KAP in Semarang with the Convenience Sampling technique. Researchers managed to collect 30 respondents. Data analysis was performed using multiple linear regression. Based on this study, the variables of independence, auditor ethics and work experience affect audit quality.

THE INFLUENCE OF LIQUIDITY AND LEVERAGE RATIO ON SHARE PRICES OF THE PHARMACEUTICAL SUB-SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2016-2020

2024-01-10T08:43:45+00:00

This research aims to determine the effect of Liquidity and Leverage Ratios on share prices in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study consisted of 8 pharmaceutical sub-sector companies on the Indonesia Stock Exchange (BEI) in the 2016-20120 research period which were selected based on certain criteria using the purposive sampling method. The data analysis used in this research is multiple linear regression analysis processed with SPSS 26. From the multiple regression model used in this research, the regression equation is obtained, namely Y= 4000.998 - 324.194 (CR) - 549.615 (DER) + e. Based on the test results, it shows that partially the Liquidity variable which is measured using the Current Ratio (CR) has a negative and insignificant effect on stock prices, Leverage which is measured using the Debt to Equity Ratio (DER) has a negative and significant effect on the stock prices of listed pharmaceutical sub-sector companies on the Indonesian Stock Exchange for the 2016-2020 period.

THE INFLUENCE OF CONTINUING PROFESSIONAL EDUCATION, AUDITOR ASSIGNMENT PERIOD, INDUSTRY SPECIALIZATION ON COMPLIANCE WITH AUDIT STANDARDS, IMPLEMENTATION OF DATA ANALYTIC TECHNIQUES, AND QUALITY OF AUDIT RESULTS IN AUDITORS OF NON-BIG 4 PUBLIC ACCOUNTING

2024-01-10T08:47:58+00:00

The aim of this research is to examine and analyze the influence of Continuing Professional Education, Auditor Assignment Period, Industry Specialization on Compliance with Audit Standards, Implementation of Data Analytic Techniques , and Quality of Audit Results. This research took respondents from auditors from non- big 4 public accounting firms in the city of Surabaya from junior auditor to partner level , with a total sample of 60 people. Hypothesis testing in this research uses analysis with the SmartPLS application by testing the outer model and inner model. The research results show that continuing professional education has a significant effect on compliance with audit standards, the auditor's assignment period has a significant effect on the implementation of data analytic techniques , industry specialization has a significant effect on the quality of audit results, implementation of data analytic techniques has a significant effect on the quality of audit results.

THE EFFECT OF BUSINESS TURNOVER, LEVEL OF EDUCATION, AND ACCOUNTING TRAINING ON THE QUALITY OF ACCOUNTING INFORMATION IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) IN ASEMROWO SUB-DISTRICT, SURABAYA CITY

2024-02-12T04:41:11+00:00

The quality of accounting information or a lack of understanding of accounting information is one of the factors that makes it difficult for UMKM to develop and even fail to close their businesses. This study aims to examine whether there is an effect of business turnover, education level, and accounting training on the quality of accounting information. In collecting data using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of SPSS. The sampling method for the study used the purposive sampling method (random) which obtained as many as 53 owners/managers of UMKM in Asemrowo District, Surabaya City. The results showed that the variable level of accounting education and training had a significant and significant effect on the quality of accounting information on UMKM. While the turnover variable has no effect on the quality of accounting information on UMKM.