scholarly journals The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province

2021 ◽  
Vol 4 (2) ◽  
pp. 86
Author(s):  
Yulnaningsih Paneo ◽  
Rosman Hato ◽  
Abdul Rahman Pakaya ◽  
Ismet Sulila
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Asset Management ◽  
Time Pressure ◽  
Audit Report ◽  
Fixed Asset ◽  
Dysfunctional Behavior ◽  
Effect Level ◽  
Technical Guidance

This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province partially and simultaneously. Its approach is quantitative, while the method is expost facto. In addition, the research design is causality. The technique of data analysis is multiple regression. The findings reveal that (1) understanding fix asset management influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 62,60%. The better the understanding of auditor on fixed asset management, the better the quality of audit report Regional Inspectorate of Gorontalo Province. (2) auditor integrity influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 66,10%. The better the auditor integrity in running the tasks mandated to him/her, the better the quality of audit report at Regional Inspectorate of Gorontalo Province. (3) understanding fixed asset management and auditor integrity simultaneously influence positively and significantly towards dependent variable (the quality of audit report at Regional Inspectorate of Gorontalo Province has determination value of 72,00% while the rest 28,00% can be explained by other variables such as objectivity, audit time pressure, organizational commitment, work loyalty, dysfunctional behavior and technical guidance related to intense and routine investigation.

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

<p>This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research,  by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.  </p>Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

scholarly journals PENGARUH LEADER MEMBER EXCHANGE TERHADAP KOMITMEN ORGANISASI PADA PT MIDIAN KARYA PASURUAN

2013 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Amiruddin Prisetyadi
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Significant Influence ◽  
Statistical Tests ◽  
Personal Identification ◽  
Leader Member Exchange ◽  
Simple Linear Regression ◽  
Member Exchange

Fakultas Ekonomi Universitas Muhamadiyah MalangABSTRACTThis study aimed to describe and explain the influence of leader member exchange toorganizational commitment of employees at PT Midian Karya Pasuruan. Data Analysis uses RangeScale and Simple Linear Regression. The results reveal that the Leader Member Exchange (LMX)show very strong and high in Organizational Commitment. Based on statistical tests and empiricalconditions in the company is known that the leader member exchange is one of the factors thatdetermine the commitment of the organization and the organizational commitment of employees.Furthermore, the t test support that the leader member exchange have a significant influence onorganizational commitment. Based on this research, the suggestion is that refers to the responses ofrespondents on the quality of LMX is high, thereby managing the proximity relationship between theboss-subordinate can be done in several ways, the boss can do personal identification on eachemployee. It can be more flexible to subordinates so that subordinates can meet with employers tomore easy exchange ideas. Creativity is not only owned by the in group, but also could be developedin every person (out group) through a process of gradual nature.Keywords : leader member exchange, organization commitment

EVALUASI KUALITAS PENYELENGGARAAN BIMTEK PENINGKATAN KAPASITAS ANGGOTA DPRD KAB/KOTA/PROVINSI

Akademika ◽  
2019 ◽  
Vol 8 (01) ◽  
pp. 17-33
Author(s):  
Iffah Budiningsih ◽  
Efridani Lubis
Keyword(s):  
Data Analysis ◽  
Capacity Building ◽  
Random Sample ◽  
Empirical Data ◽  
Descriptive Analysis ◽  
Target Population ◽  
Simple Random Sample ◽  
Legislative Districts ◽  
Technical Guidance

The aim of the research is to evaluative and obtain empirical data about the quality of organizing " capacity building technical guidance of Member of Legislative districts/cities/provinces" organized by UIA-LPPM. The method of study using surveys with the target population is all participants technical guidance 2018/2019 during the period (6 months) that there were 6 times technical guidance  activities. Sampling is done in a simple random sample, the amount of 50% of the total activities of the technical guidance, namely: three (3) events from event 6 times technical guidance  as many as 86 people. Data analysis using SPSS program with  a descriptive analysis. The research results showed that the participants  opinion   technical guidance  provide that the quality of capacity building organization of Member of Legislative districts/cities/provinces " is a great fit with the needs = 25%; appropriate with needs = 69%; fit =;  less appropriate = 0% and highly inappropriate = 0 %. The average opinion of the respondents give score = 4.1222 which means the quality of organizing "capacity building technical guidance of Member of Legislative districts/cities/provinces" in accordance with the needs of the participants technical guidance";  this needs to be maintained the quality of its commissioning and when necessary be present again.

scholarly journals Implementation of Government Internal Control Systems and Utilization of Information Technology in Quality Improvement of Local-Owned Asset Reports: Study of the Government of West Bandung Regency, Bandung City, and Subang Regency

2019 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Evelytha Goutama ◽  
Ivan Yudianto
Keyword(s):  
Information Technology ◽  
Control System ◽  
Data Analysis ◽  
Control Systems ◽  
Internal Control ◽  
Asset Management ◽  
Internal Control System ◽  
Quality Of Reports ◽  
The Government

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.

scholarly journals Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study

2021 ◽  
Vol 11 (1) ◽  
pp. 224-237
Author(s):  
Faiz Zamzami ◽  
Syaiful Ali ◽  
Dina Natasari
Keyword(s):  
Psychological Capital ◽  
Audit Report ◽  
Online Surveys ◽  
Dysfunctional Behavior ◽  
The Relationship

This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research, by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

scholarly journals THE EFFECT OF QUALITY OF WORK LIFE ON ORGANIZATIONAL COMMITMENT LECTURER IN MUHAMMADIYAH UNIVERSITY OF CIREBON

2018 ◽  
Vol 12 (1) ◽  
pp. 54-71
Author(s):  
Badawi Badawi ◽  
Leisy Leisy
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Influential Factors ◽  
Work Life ◽  
Quality Of Work Life ◽  
Analysis Method ◽  
Quality Of Work ◽  
Data Analysis Method ◽  
Simple Regression

The aim of study was to determine and analyze the influence of the quality of work life to the commitment of lecturer organization at Muhammadiyah University of Cirebon. The data of this research were obtained from the questionnaire (primary) which was disseminated on the lecturers of Universitas Muhammadiyah Cirebon as many as 51 samples from the population of 257 people. Data analysis method used in this research using simple regression showed that influenced significantly and positively because Fhitung 25.819 bigger than value Ftabel 3.18 and value of Adjusted R Square equal to3.32 or 33.2% which indicate influence of quality of work life to organizational commitment. This shows that there are still 66.8% factors or other variables that affect the organization's commitment. Inadequate and fair reward indicators are the most influential factors on organizational commitment.

scholarly journals Implementation of Functions Legislation Council of Representatives of the Regional Provincial North Sulawesi Year 2016-2018

2021 ◽  
Vol 22 ◽  
pp. 12-23
Author(s):  
Rafli Likuajang ◽  
Itje Pangkey ◽  
Goinpeace Tumbel
Keyword(s):  
Data Analysis ◽  
Scientific Literacy ◽  
Board Members ◽  
Committee Meeting ◽  
Local Initiative ◽  
Analysis Techniques ◽  
North Sulawesi ◽  
Guidance Program ◽  
Technical Guidance

Based on field data in 2016-2018, 18 regional regulations have been successfully enacted. However, according to information from the legal bureau, all regional regulations from 2016-2018 have been sourced from regional executive regulations, and there are no DPRD-initiated regulations. Every year, draft regional regulations on DPRD initiatives are included in the priority scales of the regional regulations but have not been enacted. Quality of DPRD members. With the limited quality of board members in understanding legal drafting for the formation of regional regulations, the board members encourage establishing a technical guidance program related to legal drafting. However, in its implementation, it is the members of the council who do not take it seriously, so the substance of the materials for technical guidance is not implemented in forming regional regulations. This study aims to analyze how the implementation of the legislative function of the DPRD of North Sulawesi Province for the 2016-2018 period. In connection with one of the council's functions in terms of legislation, namely forming regional regulations. In it further analyzes the things that make the DPRD less than optimal in the field of legislation. So that it gets a result from the discussion that can be a reference for improving the system and scientific literacy material in the study of public administration management. The approach used in this research is qualitative—data collection using interviews, observations and documentaries. Data analysis uses data analysis techniques according to the Miles and Huberman model, namely Data Reduction, Data Display, and Verification. The results showed that implementing the legislative function of the DPRD of North Sulawesi Province has not run optimally. This refers to the achievements of local initiative regulations, all of which are sourced from regional executive regulations. The timeliness of DPRD in formulating regional regulations has not been optimal. The process of forming regional regulations is less than optimal, hampered by several factors, including the Absence of DPRD members at the special committee meeting for regional regulations, the quality of DPRD members, more lengthy procedures for DPRD initiatives.

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