INQUISITIVE : International Journal of Economic

THE EFFECT OF AUDIT TENURE, FIRM REPUTATION, AND AUDIT FEES ON AUDIT QUALITY WITH AUDIT COMMITTEE AS A MODERATING VARIABLE

Santi Veri Dewi, Deni Iskandar — Wed, 26 Jun 2024 00:00:00 +0000

Abstract: Audit quality is a key factor in ensuring that a company's financial reports provide accu-rate and reliable information to external stakeholders. Good audit quality helps maintain integ-rity and transparency in financial reporting, thereby influencing business decision-making. However, in recent years, especially after a series of accounting scandals involving auditors, public trust in the ability of auditors to maintain audit quality has eroded.

This research aims to explain and analyze the factors influencing audit quality, particu-larly in the context of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. Several key factors are the focus of this study. First, the research attempts to identify the influence of auditor tenure on audit quality. Audit tenure refers to the length of the relationship between the auditor and the audited company. Whether longer auditor tenure improves or harms audit quality is one of the questions to be answered. Second, the reputation of Public Accounting Firms (PAFs) is also considered to have a significant im-pact on audit quality. The reputation of PAFs reflects how well they perform audit tasks and instills confidence in stakeholders about audit results. Third, the amount of audit fees is also a relevant factor in this study. The size of audit fees can affect auditor independence and overall audit quality.

This research also considers the role of the audit committee as a moderating vari-able in the influence of auditor tenure, PAF reputation, and audit fees on audit quality. The au-dit committee is considered an internal oversight entity that can influence how audits are con-ducted and ensure their integrity.

The research method used is quantitative with a moderating technique. Secondary data from financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020-2022 are used as the data source. The research sample is se-lected through purposive sampling, and data analysis is performed using SPSS software version 27.

The results of this research indicate that audit tenure, PAF reputation, and audit fees do not affect audit quality. Additionally, the audit committee does not moderate the influence of audit tenure, PAF reputation, and audit fees on audit quality.

The findings of this research are expected to provide deeper insights into the factors in-fluencing audit quality and the important role of the audit committee in this context. These re-sults can also serve as a guide for companies and regulatory authorities in enhancing integrity and transparency in financial reporting. In conclusion, audit quality has significant implica-tions in the business world, and this research aims to provide a better understanding of it.

Keywords: audit tenure, Public Accounting Firm reputation, audit fee, audit quality, audit committee

THE ROLE OF COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE: A LITERATURE REVIEW ON COMPANIES IN INDONESIA

Nabila Apriliani, Aulia Keiko Hubbansyah — Wed, 26 Jun 2024 00:00:00 +0000

The purpose of this research is to analyze how compensation and work motivation influence employee performance within the framework of Human Resource Management (HRM). This article utilizes a literature review method to explore relevant information. Data were collected from Google Scholar, spanning the period from 2015 to 2024. The results of the analysis indicate that compensation and work motivation have a positive and significant influence and play an important role in improving employee performance. However, non-financial compensation that does not meet needs can have negative impacts, as well as the lack of work motivation provided by the company. In conclusion, throughout this literature research, the findings indicate that compensation and work motivation have a positive and significant influence and play an important role in improving employee performance. Enhancing the role of compensation and work motivation in the performance of company employees is a key factor in motivating and retaining the best talents, as well as improving overall organizational productivity.

The Influence of Company Size, Tax Planning, and Corporate Social Responsibility on Earning Management in Indonesia

Mohamad Yandy Ekaputra, Zumratul Meini — Thu, 27 Jun 2024 00:00:00 +0000

This study examines the effect of company size, tax planning, and corporate social responsibility on earnings management in basic material manufacturing companies on the Indonesia Stock Exchange during the period 2018-2022. Using purposive sampling, this study involved 26 companies. The data used are secondary data from the company's financial statements. The analysis was carried out using multiple linear regression. The results show that company size and tax planning have a negative effect on earnings management, while corporate social responsibility has no effect on earnings management. This indicates that larger companies and those with more effective tax planning tend to reduce earnings management practices, whereas corporate social responsibility is not directly related to earnings management.

ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19: A STUDY OF SELECTED COSMETICS AND HOUSEHOLD COMPANIES

Nabilla Rashqia Tsany, Shinta Budi Astuti, Mira Munira — Thu, 27 Jun 2024 00:00:00 +0000

Abstract: Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan perusahaan sebelum dan saat pandemi Covid-19 dilihat dari current ratio, debt to asset ratio, fixed asset turnover, total asset turnover, return on assets, dan net profit margin. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian diperoleh dengan menggunakan metode purposive sampling yang menghasilkan 5 perusahaan kosmetik dan keperluan rumah tangga. Data yang digunakan merupakan data sekunder yang berupa laporan keuangan tahunan perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia pada tahun 2017 sampai dengan tahun 2022. Pengujian penelitian ini dilakukan dengan menggunakan paired sample T-test dan Wilcoxon signed rank test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19 dilihat dari fixed asset turnover, total asset turnover, return on assets, dan net profit margin. Sedangkan tidak terdapat perbedaan kinerja keuangan sebelum dan saat pandemi Covid-19 dilihat dari current ratio dan debt to asset ratio.

Keywords: Covid-19, Kinerja Keuangan, Rasio Keuangan

Abstrak: This study aims to determine whether there are differences in a company's financial performance before and during the Covid-19 pandemic in terms of the current ratio, debt to asset ratio, fixed asset turnover, total asset turnover, return on assets, and net profit margin. The population in this study comprises manufacturing companies listed on the Indonesia Stock Exchange. Five cosmetics companies were selected using the purposive sampling method. The data were used in the form of annual financial statements of the sample from 2017 to 2022. This study was conducted using a paired sample T-test and Wilcoxon signed-rank test. The results show that there were differences in financial performance before and during the Covid-19 pandemic in terms of fixed asset turnover, total asset turnover, return on assets, and net profit margin. Meanwhile, there is no difference in financial performance before and during the Covid-19 pandemic in terms of the current ratio and debt to asset ratios.

Kata Kunci: Covid-19, Financial Ratio, Financial Ratios

THE INFLUENCE OF SELF-ESTEEM, ACHIEVEMENT MOTIVATION, AND WORK DISCIPLINE ON TEACHER PERFORMANCE AT AL-AKHYAR I AND II VOCATIONAL HIGH SCHOOLS

Indra Sakti, Dwi Putri Octavianti — Fri, 28 Jun 2024 00:00:00 +0000

ABSTRACT
This study aims to determine the influence of variables of self-esteem, achievement motivation, and work discipline on teacher performance at SMK Al-Akhyar I and II. In this study using descriptive quantitative methods, the sampling technique in this study uses saturated sampling techniques. The saturated sampling technique is a sampling technique when all members of the population are sampled and relatively small. The data analysis methods used in this study are Validity Test, Reliability Test, Partial Significance Hypothesis Test and Simultaneous Significance Test. The results showed that the variable self-esteem affects teacher performance, achievement motivation affects teacher performance and work discipline affects teacher performance. The results of hypothesis testing show that the variables of self-esteem, achievement motivation and work discipline together have a simultaneous effect on teacher performance.

Keywords: Self Esteem, Achievement Motivation, Work Discipline, Teacher Performance