Journal of Economic, Accounting and Management Science (JEAMS) http://jeams.unmerbaya.ac.id/index.php/jeams <p><strong> J</strong>ournal of <strong>E</strong>conomic, <strong>A</strong>ccounting and <strong>M</strong>anagement <strong>S</strong>cience (<strong>JEAMS</strong>) is an international reputable journal published twice a year by the Faculty of Economics, Merdeka University Surabaya, Indonesia.</p> <p>This journal is a field of development, promotion and understanding of economics in a broad sense, including issues related to management and accounting, so that world experts and related institutions are informed about research in Economics, banking and financial economics, economic management, legal economics, entrepreneurship and business, economic thinking, insurance and accounting</p> Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232 en-US Journal of Economic, Accounting and Management Science (JEAMS) 2686-0678 The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/17 <p>The purpose of this study is to see how independence and competence interact with professional skepticism as a moderating variable. A quantitative approach was adopted, utilizing data collection technique of questionnaires. The participants in this study were auditors working for all public accounting companies in Surabaya. A total of 129 responders were chosen from a pool of 230 auditors. Purposive sampling was utilized to collect data. The descriptive statistics and SPSS program were utilized to analyze the data in this study. The findings revealed that audit quality was positively influenced by independence, competence, and professional skepticism. Professional skepticism also enhances the relationship between independence and quality, but it cannot strengthen the relationship between competence and quality.</p> Bagus Arif Budiman Yunas Ni Nyoman Alit Triani Copyright (c) 2022 Bagus Arif Budiman Yunas, Ni Nyoman Alit Triani https://creativecommons.org/licenses/by-sa/4.0 2022-06-29 2022-06-29 4 1 1 15 10.55173/jeams.v4i1.17 The Effect of Covenant Debt And Managerial Ownership On Accounting Conservatism http://jeams.unmerbaya.ac.id/index.php/jeams/article/view/23 <p>The emergence of the trend of weakening the value of the rupiah is considered to have a negative impact on the company's performance. Quoted from Kontan.co.id, the weakening of the rupiah could weigh on ANTM's performance. Because, in the second quarter of 2018 ANTM suffered a foreign exchange loss of IDR 173 billion. This figure jumped 122% compared to the previous quarter. One of the reasons for this is that 72% of ANTM's debt up to the first semester is denominated in US dollars, which is sensitive to the volatility of the rupiah exchange rate. Based on agency theory, managerial ownership and debt covenants are considered to be able to influence the demand for conservative financial statements. So this study aims to explain and analyze the effect of debt covenants and managerial ownership on conservatism in mining companies listed on the IDX in 2015-2019. The sample used in this study was 55 by testing using multiple linear regression which was processed using SPSS version 25 software. The results of the research showed that debt covenants as measured by performance covenants had no effect, while managerial ownership had a positive effect on conservatism.</p> Suryo Nugroho Copyright (c) 2022 Suryo Nugroho https://creativecommons.org/licenses/by-sa/4.0 2022-07-04 2022-07-04 4 1 16 27 10.55173/jeams.v4i1.23