scholarly journals Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang

2019 ◽  
Vol 1 (4) ◽  
pp. 1828-1844
Author(s):  
Ragil Gusfiardi1 ◽  
Charoline Cheisvyanny ◽  
Vita Fitria Sari
Keyword(s):  
Work Experience ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.

Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal

2021 ◽  
Vol 3 (1) ◽  
pp. 233-247
Author(s):  
Jefry Naldi ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.  

scholarly journals Pengaruh Motivasi, Dukungan Manajemen dan Integritas terhadap Kualitas Audit Internal Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris Pada Inspektorat Kota Manado)

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
TARIDA ELISA BUTARBUTAR ◽  
LINTJE KALANGI ◽  
HENDRIK GAMALIEL
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Internal Audit ◽  
Financial Supervision ◽  
Primary Data ◽  
Management Support ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Positive Effect

Abstract. Internal Auditor is a profession of community trust. The great trust of the Community requires internal auditors to pay attention to the quality of audit. Internal auditors are expected to have a large enough role to assist in achieving organizational objectives. This research aims to analyse and empirically prove the influence of motivation, management support, and integrity of the internal audit quality of inspectorate apparatus in the regional financial supervision. This is a quantitative research. It employed primary data collected by questionnaires. Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. 45 respondents were selected as respondents, which were directly involved in the examination activities. Data was analyzed by multiple linear regression and run by SPSS program version 22. The results showed that: 1). Motivation has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 2). Management support significantly and positively influence the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City. 3). Integrity has a significant positive effect on the quality of internal audit of inspectorate apparatus in the financial supervision of Manado City.Key Words: Motivation, Management Support, Integrity, Audit Quality.Abstrak. Auditor internal merupakan suatu profesi kepercayaan masyarakat. Kepercayaan yang besar dari masyarakat mengharuskan auditor internal memperhatikan kualitas audit yang dihasilkan. Auditor internal diharapkan mempunyai peran yang cukup besar untuk membantu dalam mencapai tujuan organisasi. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris Pengaruh motivasi, dukungan manajemen, dan integritas terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparat pengawas internal yang bekerja pada Inspektorat Kota Manado. Sampel yang digunakan adalah sebanyak 45 responden, yang terlibat langsung dalam kegiatan pemeriksaan. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Motivasi berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 2). Dukungan manajemen berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado. 3). Integritas berpengaruh positif signifikan terhadap kualitas audit internal aparat inspektorat dalam pengawasan keuangan daerah Kota Manado.Kata Kunci: Motivasi, Dukungan Manajemen, Integritas, Kualitas Audit.

scholarly journals MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

2017 ◽  
Vol 17 (3) ◽  
pp. 299
Author(s):  
Ida Rosnidah
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

scholarly journals Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Bank Syariah Bagi Sektor Riil UMKM

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Tri Mulato ◽  
Sudirman Sudirman ◽  
Kamaruddin Kamaruddin ◽  
Iryani Iryani
Keyword(s):  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Theme ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Banking Institution ◽  
The City

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

2020 ◽  
Vol 1 (1) ◽  
pp. 36-47
Author(s):  
Mardiah Sikumbang ◽  
Lukman Pakaya ◽  
Harun Blongkod
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Quantitative Research ◽  
Internal Audit ◽  
Financial Statement ◽  
Primary Data ◽  
Work Commitment ◽  
Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards  the  quality of  financial  statement  at  OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the  quality of human  resource,  and  the system  of  internal  control  was simultaneously and significantly influenced the variable of quality of financial statement in ROO  of  Gorontalo  Province  with  the  determinant  value  as 64,40%.  While the remaining  was  35,600/0 could  be described  by  other unlnvestigated variables  such  as  the work  commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only  the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

scholarly journals PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH)

2020 ◽  
Vol 5 (1) ◽  
pp. 127-136
Author(s):  
Zuhra Maulidya ◽  
Yulia Fitri
Keyword(s):  
Internal Control ◽  
Unethical Behavior ◽  
Primary Data ◽  
Accounting Fraud ◽  
Internal Auditors ◽  
Islamic Bank ◽  
Dependent Variables ◽  
Data Source ◽  
The City ◽  
Banda Aceh

The purpose of this research is to examine the influence of religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method.  The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.

scholarly journals The Effect of Competence Human Resources, Implementing Commitments, Implementation of Regulation and Quality of Training on Compliance with Government Regulation Number 71 of 2010 Regarding Fixed Assets

2020 ◽  
Vol 5 (01) ◽  
pp. 46
Author(s):  
Dri Asmawanti-S
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Government Regulation ◽  
Linear Analysis ◽  
City Government ◽  
Primary Data ◽  
Fixed Assets ◽  
The City ◽  
Positive Effect

<pre><em><span>This study aims to test and prove the influence of human resource competencies, implementing commitments, implementing regulations, and the quality of training on compliance with government regulation number 71 of 2010 regarding fixed assets. The population in this study were all financial management apparatus in the Regional Devices Organization in the City Government of Bengkulu. The data used in this study are primary data, which was obtained by distributing questionnaires to the respondents. The sample in this study amounted to 146 respondents, data analysis was performed using SPSS version 22. Hypothesis testing used multiple linear analysis. The results showed that the competence of human resources, implementing commitment, the application of regulations, and the quality of training proved to have a positive effect on compliance with government regulation number 71 of 2010 regarding fixed assets.</span></em></pre>

scholarly journals HARGA, PROMOSI, DAN KUALITAS PELAYANAN SEBAGAI ANTESEDEN KEPUASAN PELANGGAN YANG DI MEDIASAI OLEH KEPUTUSAN MENGGUNAKAN OJEK ONLINE DI YOGYAKARTA

2020 ◽  
Vol 9 (2) ◽  
pp. 241
Author(s):  
Taufiq Hidayat ◽  
Sukardi Sukardi
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Tool ◽  
Independent Variables ◽  
The City ◽  
Positive Effect

Customer satisfaction is an asset for the company to be a benchmark for the company's success in serving customers. Since its establishment in 2010, GOJEK has consistently  served  the  community,  presenting  efficient  and  effective transportation  to the Indonesian people spread across several cities. By maintaining the values of a friendly Indonesian character. The population in this study were GO-JEK users. While the sample in this study is GO-JEK users more than once in the city of Yogyakarta.  The sampling technique uses a non-probability sampling method. While the data used in this study are primary data by  obtaining the data needed by  using information techniques, namely by distributing  questionnaires.  The analysis tool uses multiple linear regression, and doing a partial test  knowing  whether the independent variables individually have a significant effect on the dependent variable, do the r-test to measure the ability of the model to explain the ability of the dependent variable.The results of the analysis can be concluded that: Price does not have a positive effect on user decisions. Promotion does not have a positive effect on user decisions. Service quality does not have a positive effect on user decisions. User decisions have a positive effect on customer satisfaction. User decisions do not mediate between Price, Promotion and Quality of Service.

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