Sort by
Pengaruh Akuntabilitas, Independensi, dan Pengalaman Kerja Terhadap Kualitas Audit

This research aims to examine the influence of accountability, independency, and work experience on audit quality at Public Accounting Firms in Padang City. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was the auditors of the Public Accounting Firm in Padang City, totaling 60 people. The statistical data analysis technique used in this research in multiple regression analysis. The research results show that accountability has a significant positive effect on audit quality at the Public Accounting Firm in Padang City. Meanwhile, independency and work experience have no effect on audit quality at the Public Accounting Firm in Padang City. The implication of this research is in the form of relevant information that companies and auditors should maintain credibility in preparing financial reports so as not to harm the entity, auditor and third parties. Therefore, correct and precise information is needed from the results of an audit of a client's financial statements in a company, this will determine the decisions that will be taken, such decisions as granting credit, investment, acquisitions, and so on. This audited financial report will be provided to the party who requires the results, where it will be used for making decisions in the company.

Relevant
Tingkat Materialitas Berdasarkan Kepentingan Stakeholder pada Penyajian Laporan Keberlanjutan

This study aims to investigate the level of materiality based on stakeholder importance in sustainability reports. This research will assess whether companies involve stakeholders in the materiality analysis process, what engagement methods are used, what are the most material topics according to stakeholders, and whether the sustainability report implies materiality topics in accordance with stakeholder needs in the presentation of the sustainability report. The population of this study are companies participating in the Asia Sustainability Reporting Rating (ASRRAT) 2020-2022. By using a sampling method, namely purposive sampling, 19 companies with 57 sustainability reports were obtained. Using the content analysis research method with a qualitative approach, this study found that the stakeholders most frequently involved in reporting are customers, employees, communities, governments, and shareholders with Focus Discussion Group (FGD), survey, and questionnaire engagement methods. Meanwhile, the most material topics according to stakeholders are economic performance topics, indirect economic impacts, and anti-corruption topics. On the environmental aspect, energy, water, biodiversity, and emission topics. In the social aspect, employment, occupational health and safety (OHS), training and education, and diversity and equality topics. Overall, the content of the sustainability report is in accordance with material topics according to stakeholder importance. But the company has not presented information on the disclosure of material topics in a complete and detailed way.

Relevant