scholarly journals PENGARUH KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2017 ◽  
Vol 21 (3) ◽  
pp. 461
Author(s):  
Moermahadi Soerja Djanegara
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Audit Quality ◽  
Control Structure ◽  
Least Square Method ◽  
Least Square ◽  
Audit Result ◽  
Budget Execution

The purpose of this study is to determine the effect of audit quality on the quality of local government financial statements (LKPD). The quality of the audit is measured by the proxy level of completion or follow-up on the recommendation of the audit result (TLRHP), covering three factors namely the problem of weaknesses of accounting and reporting control systems, budget execution control, internal control structure, and non-compliance factor to the provisions and laws. While the quality of LKPD is measured by the proxy of audit opinion. The study sample used LKPD data from 2011-2015 provinces, cities and districts in Java and Sumatera region covering 279 LKPD (51%) of LKPD population throughout Indonesia. The result of analysis with regression method (least square method) shows that follow-up improvement over weakness of accounting and reporting control, budget execution control, internal control structure, and compliance to regulation and legislation have positive effect to LKPD quality. The greatest influence is shown by improvements over the weaknesses of accounting and reporting control systems. The implications of the research results are to improve the quality of LKPD, monitoring the follow-up improvement on the recommendations of LKPD audit results by BPK auditors should be intensified, with priority monitoring on TLRHP issues of weaknesses of accounting and reporting control systems.

scholarly journals Do Work Experience, Good Governance, and Independence Influence the Audit Quality?

2019 ◽  
Vol 8 (12) ◽  
pp. 479-483
Keyword(s):  
Financial Reporting ◽  
Work Experience ◽  
Audit Quality ◽  
Good Governance ◽  
Least Square ◽  
Financial Statement Fraud ◽  
Audit Result ◽  
Business Entities ◽  
The Many

Financial auditors play an important role in the financial reporting of business entities. The auditor must examine the report or bookkeeping company. When conducting its audit work, auditors are required to have competence in accounting or finance and always maintain an independent attitude. Even so, until now there are still many people who doubt the competence and independence of public accountants. This is compounded by the many cases involving the public accounting profession, in many financial statement fraud cases that occurs worldwide such as the Enron, Phar-Mor, Crazy Eddie case. This study aims to analyze in order to obtained statistical result regarding how auditor work experience, understanding of Good Governance (GG), independence of auditor influenced quality of the audit result. The sample in our study was obtained by using a purposive sampling method for certified auditor firm in the Jakarta Special Capital Region. We have 200 auditors as our respondents from various audit firms. Hypothesis testing is done by using ordinary least square. We used determination of coefficient, t test and f test. On the conclusion, we have evidence that good governance variable significantly influences audit quality, while work experience variables and independence variable do not significantly influence audit quality. Our study also stated that all the independent variables give influence magnitude 64.8 percent for explaining quality of audit.

scholarly journals Kepemimpinan Spiritual dan Reward Terhadap Kinerja Pegawai Melalui Kualitas Kehidupan Kerja Dan Kepuasan Kerja sebagai Variabel Intervenin

2020 ◽  
Vol 21 (2) ◽  
pp. 136-148
Author(s):  
Padmayuda Tri Rachmawan ◽  
◽  
Dwi Nita Aryani ◽  
Keyword(s):  
Job Satisfaction ◽  
Employee Performance ◽  
Spiritual Leadership ◽  
Least Square Method ◽  
Work Life ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Of Work Life ◽  
Quality Of Work

The purpose of this study is to analyze the influence spiritual leadership and reward toward employee performance with quality of work life and job satisfaction as mediating variable. The object of research in this study is Pasuruan Regency Transportation Office. Data analysis uses the Partial Least Square method with the software of SmartPLS. Data is collected by distibuting questionnaire to all of 86 staff as the respondents. The results show Spiritual leadership does not affect the employee performance; reward has no effect on employee performance; Spiritual leadership does not affect employee performance mediated by the quality of work life; Reward cannot influence employee performance through the quality of work life as a mediating variable; Spiritual leadership does not have an effect on employee performance which is mediated by quality of work life; the indirect effect between reward on employee performance through mediating job satisfaction is significant; The quality of work life has insignificant effect on employee performance; Job satisfaction has a positive and significant effect on employee performance. The results give significant implications on practice and literature on the influence of spiritual leadership and reward on performance. This research provides information that can be used as a guideline for the Pasuruan Communication Office to increase employee satisfaction and performance

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

2019 ◽  
Vol 5 (2) ◽  
pp. 75
Author(s):  
Jefry Jef Gasperz
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Development Planning ◽  
Central Bureau ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements. 

scholarly journals PERSEPSI MAHASISWA ATAS KUALITAS PELAYANAN LABORATORIUM BANK MINI STIE KESATUAN DAN IMPLIKASINYA TERHADAP KEPUASAN MAHASISWA

2018 ◽  
Vol 2 (1) ◽  
pp. 13 ◽  
Author(s):  
Muhammad Ariffin ◽  
Suharmiati Suharmiati ◽  
Andi Yudha Amwilla
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Least Square Method ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Physical Evidence ◽  
Partial Least Square Method

The Purpose of  this research is to measure the influence of the service quality of Laboratorium Bank Mini on student’s satisfaction. This research was conducted in STIE Kesatuan Bogor with 100 respondents. Data were analyzed using partial least square method. The results showed that the Physical Evidence, Reliability, Responsiveness, Assurance and Empathy has a significant and positive influence on the student satisfaction of Laboratorium Bank Mini STIE Kesatuan.   Keywords: Service Quality, Student Satisfaction, Laboratorium Bank Mini.

scholarly journals Implementasi Penyelesaian Tindak Lanjut Hasil Pengawasan Fungsional Pada Inspektorat Kabupaten Indramayu Tahun 2016

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Sri Hendriyani ◽  
K. Suhendra
Keyword(s):  
Internal Control ◽  
Work Unit ◽  
Internal Factors ◽  
Policy Makers ◽  
A Value ◽  
Examination Result ◽  
General Government ◽  
Unit Work

Supervision is not just a mere supervision, especially if it's just to find fault. Supervision starts from planning, implementing, reporting and finally follow up from the results of supervision. This research was conducted to analyze the Follow-up of Supervision Results conducted by the Regional Inspectorate of Indramayu Regency. Follow-up to Supervision Results are reviewed from the APIP policy aspects of the implementation of completion of Oversight Results Follow-up, audited responses to audit findings, causes of audit findings, audited responses to delays in Follow-up Monitoring Results. More in this study wants to examine the steps of policy makers in completing the findings of the Audit Results Report.The Examination Result Report contains findings, conditions, causes, consequences and recommendations for recommendations that must be followed up by the Regional Work Unit (SKPD) which is examined to correct errors in the implementation of the administration of the general government and government implementation affairs that occur in the SKPD examined. The follow-up itself aims to improve and improve the quality of good and clean governanceFactors that cause low or not yet achieved completion of follow-up include lack of leadership commitment or change of leadership in the work unit / work unit, so that new leaders are less concerned about the follow-up of the results of supervision because they feel it is not their responsibility. The cause of the findings (disobedience to the legislation and the weakness of the internal control system) and the delay in following up on the findings of the examination include internal factors and external factors. Internal factors include leadership and subordinate human resources, lack of subordinate human resource capabilities and leadership managerial abilities. An external factor is the third party's lack of discipline regarding the findings of the examination and the existence of social problems in the community.In order to resolve the follow-up to the audit results, it is necessary to conduct direct monitoring efforts, namely by reviewing directly to the audited work unit / work unit accompanied by a value test of the findings of the audit completed with the Follow-Up Update Minutes. While the indirect update is carried out based on a value test of supporting documents / evidence submitted by the work unit / work unit as a follow-up to the auditor's recommendations.

scholarly journals Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

2018 ◽  
Vol 94 (2) ◽  
pp. 53-81 ◽  
Author(s):  
Lori Shefchik Bhaskar ◽  
Joseph H. Schroeder ◽  
Marcy L. Shepardson
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Quality ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Statement ◽  
Auditor Judgment ◽  
Public Company ◽  
Better Than

ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated audits (accelerated filers) to firm-years receiving FS-only audits (non-accelerated filers) and find integrated audits are associated with higher likelihood of material misstatements and discretionary accruals, consistent with lower FS audit quality. We also find evidence of (1) auditor judgment-based integration issues, and (2) low-quality ICFR audits harming FS audit quality. Overall, results suggest an important potential consequence of integrated audits is lower FS audit quality. Data Availability: Data are publicly available from the sources identified in the text.

scholarly journals THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 226
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority

2018 ◽  
Vol 10 (11) ◽  
pp. 40
Author(s):  
Wonder Agbenyo ◽  
Yuansheng Jiang ◽  
Prince Komla Cobblah
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Negative Impact ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Quality Reporting ◽  
The Impact

Internal control systems cannot be underestimated as it serves as the lifeblood of most institutions in terms of its imperative roles that it plays in both tangible and intangible assets of an organization. Internal control actions on quality financial report state positive goals more especially when all parties involved adhere to their duties; thus, making the quality of financial reporting comparable, understandable, relevant, and reliable. In this regard, this study investigated the impact of government internal control systems on financial reporting quality in Ghana using Ghana Revenue Authority as the case study. Specifically, the study examined the nature and quality of financial reporting and the impact of government internal control systems on financial reporting quality. Both quota and simple random sampling techniques were used to select fifty (50) persons as the sample size of the study. Questionnaires were used to obtain data. The correlation matrix was used to examine the relationship between government internal control systems and financial reporting quality. The study finds out that contrary to apriori expectation sign monitoring as an element of internal control system has a negative impact on the financial quality reporting but was however statistically significant. The study also revealed that with a unit increase in the collection performance, the financial reporting quality of GRA will improve. The study recommended that the government should ensure that the internal control systems are well monitored and regulated. 

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