scholarly journals The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable

2019 ◽  
Author(s):  
hendra poltak
Keyword(s):  
Analysis Tool ◽  
Management Support ◽  
Questionnaire Data ◽  
Organizational Goals ◽  
Internal Auditors ◽  
External Auditors ◽  
Pls Analysis ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect

Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees. This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.

scholarly journals The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable

2019 ◽  
Vol 6 (1) ◽  
pp. 33 ◽  
Author(s):  
Hendra Poltak ◽  
Made Sudarma ◽  
Lilik Purwanti
Keyword(s):  
Analysis Tool ◽  
Management Support ◽  
Questionnaire Data ◽  
Organizational Goals ◽  
Internal Auditors ◽  
External Auditors ◽  
Pls Analysis ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect

Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees.  This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.

THE EFFECT BETWEEN COORDINATION AND COOPERATION IN INTERNAL AUDITOR WITH EXTERNAL AUDITORS TO AN EFFECTIVENESS OF INTERNAL AUDIT: CASE STUDY ON A ROLE MANAGEMENT SUPPORT

2020 ◽  
Author(s):  
hendra poltak
Keyword(s):  
Internal Audit ◽  
Analysis Tool ◽  
Management Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
External Auditors ◽  
Pls Analysis ◽  
And Performance ◽  
Audit Effectiveness

The internal audit ineffectiveness is marked by the weakness of financial accountability. This research aimed to examine and provide determinants of the internal audit effectiveness at the Ministry of Maritime Affairs and Fisheries (KKP). The research sample consisted of 31 inter-nal auditors and 31 KKP employees. This research belongs to the explanatory research. The re- search questionnaire data to test hypotheses were analyzed with the Partial Least Squares (PLS) analysis tool. The results showed that the coordination and cooperation of internal auditors with external auditors had a positive effect on the effectiveness of internal audits. In addition, man-agement support was able to moderate the coordination and cooperation of internal auditors with external auditors on the effectiveness of internal audits. This finding can open the horizons of interested parties, especially KKP leaders to consider policies that can improve the effectiveness of internal audits to improve organizational objectives and performance.

scholarly journals Pengaruh Auditor Internal, Auditor Eksternal Dan Dewan Perwakilan Rakyat Daerah Terhadap Good Governance (Survei pada Kabupaten/Kota di Wilayah II Provinsi Jawa Barat)

2020 ◽  
Vol 16 (2) ◽  
pp. 52-60
Author(s):  
Devi Astriani ◽  
Lilis Lasmini ◽  
Sari Marliani
Keyword(s):  
House Of Representatives ◽  
Good Governance ◽  
Factual Information ◽  
Internal Auditor ◽  
Internal Auditors ◽  
External Auditors ◽  
External Auditor ◽  
The Relationship ◽  
Region Ii ◽  
Positive Effect

This study aims to examine: the effect of Internal Auditors, External Auditors and Regional House of Representatives on Good Governance in Regencies / Cities in Region II of West Java Province. Based on its purpose, this research is a verification study, namely research that seeks to test the answer to a temporary problem (hypothesis) based on a particular theory. The research method used was an  explanatory survey, namely research using populations to explain the relationship between variables in the population. This study is intended to look for facts and factual information collected from respondents using a questionnaire given to the Inspectorate as an Internal Auditor, the Supreme Audit Board (BPK) as an External Auditor and Members of the Regional People's Representative Council in Regencies / Cities in Region II of Java Province West. Based on the results of the study it was found that the Internal Auditor, External Auditor and Regional House of Representatives had a positive effect on Good governance, simultaneously and partially.

scholarly journals PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN PT. BANK SYARIAH X MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 22 (1) ◽  
pp. 42-50
Author(s):  
Rizky Aprilia Ayu Wardani
Keyword(s):  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Indirect Influence ◽  
Pls Analysis ◽  
And Performance ◽  
Positive Effect

Abstract – performance is a record of the outcome of the function of a particular job or activity of an employee for a certain period of time (Gomes, 2000). This study aims to examine the effect of compensation financial and compensation non financial on performance of employee with motivation as intervening variabel involving 35 people as respondent with using partial least square (PLS) analysis method and sobel tests to test the mediating effect. Data were obtained through observation and questionnaire distribution.This study shows two point, first compensation financial has a significant positive effect on work motivation and work motivation has a significant positive effect on employee’s performance. Indirect influence between compensation financial on performance of employee through work motivation that is partial of mediation due to the effect between compensation financial variable on performance also significant. Second, compensation non financial has a significant positive effect on work motivation. Indirect influence between compensation non financial on performance through work motivation that is full of mediation due to the effect between compensation non financial variable on performance of employee not significant. Keywords:  compensation financial, compensation non financial, work motivation, and performance of employee

scholarly journals Plastic Industry and World Environmental Problems

2020 ◽  
Vol 202 ◽  
pp. 05020
Author(s):  
Shanty Oktavilia ◽  
Mita Hapsari ◽  
Firmansyah ◽  
Andryan Setyadharma ◽  
Indah Fajarini Sri Wahyuningsum
Keyword(s):  
Co2 Emission ◽  
Linear Regression Analysis ◽  
Plastic Waste ◽  
Analysis Tool ◽  
World Community ◽  
Plastic Industry ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
Plastics Industry

The problem of managing plastic waste is the focus of the entire world today. Mismanaged plastics make a significant contribution to the increase in carbon emissions as a result of the release of plastic chemicals that are exposed to sunlight or are burned. The plastics industry which continues to experience an increase in production makes plastic waste continue to increase from year to year. This study aims to determine the relationship of the effect of the amount of plastic production on increasing the amount of co2 emission carbon at the global level using a simple linear regression analysis tool. The results showed that the production of plastics had a positive and significant effect, which meant that the higher the plastics produced by the plastics industry, the higher the amount of CO2 emission carbon. Similarly, the GDP per capita variable, showed positive and significant results. this means that the income pattern of the world community still has a positive effect on environmental degradation.

Strategy, Choice of Performance Measures, and Performance

2006 ◽  
Vol 18 (1) ◽  
pp. 185-205 ◽  
Author(s):  
Wim A. Van der Stede ◽  
Chee W. Chow ◽  
Thomas W. Lin
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Manufacturing Strategy ◽  
Measurement Systems ◽  
Nonfinancial Measures ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect ◽  
Extensive Performance

We examine the relationship between quality-based manufacturing strategy and the use of different types of performance measures, as well as their separate and joint effects on performance. A key part of our investigation is the distinction between financial and both objective and subjective nonfinancial measures. Our results support the view that performance measurement diversity benefits performance as we find that, regardless of strategy, firms with more extensive performance measurement systems—especially those that include objective and subjective nonfinancial measures—have higher performance. But our findings also partly support the view that the strategy-measurement “fit” affects performance. We find that firms that emphasize quality in manufacturing use more of both objective and subjective nonfinancial measures. However, there is only a positive effect on performance from pairing a qualitybased manufacturing strategy with extensive use of subjective measures, but not with objective nonfinancial measures.

IS Project Characteristics and Performance

2002 ◽  
pp. 290-303
Author(s):  
Adel M. Aladwani
Keyword(s):  
Developed Countries ◽  
Systems Development ◽  
Future Research ◽  
Management Support ◽  
Developing Regions ◽  
Development Tools ◽  
Project Characteristics ◽  
And Performance ◽  
The Relationship ◽  
Is Projects

Empirical research on project-level success of systems development in developing regions is lacking. Managers cannot rely on prescriptions suggested by IS projects research in developed countries to understand IS projects in developing countries without empirical evidence supporting the applicability of these guidelines. We collect data from 61 IS project leaders to test eight research hypotheses tapping the relationship between IS project characteristics and performance in a developing country. Our analyses reveal that adequacy of development tools, formal planning, management support, and participation are positively related to IS project performance. However, the data find no support for a significant relationship between members’ abilities, project uncertainty, and conflict and performance. Contrary to previously reported findings, our data highlight the possible damaging effect of increased horizontal coordination in IS projects. We discuss these results and suggest directions for future research.

KEUNGGULAN KOMPETITIF MELALUI PEMASARAN KEWIRAUSAHAAN DAN ORIENTASI KEWIRAUSAHAAN USAHA MIKRO KECIL MENENGAH

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Suharyati Suharyati ◽  
◽  
Ediwarman Ediwarman ◽  
Nobelson Nobelson
Keyword(s):  
Competitive Advantage ◽  
Entrepreneurial Orientation ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Purposive Sampling ◽  
Entrepreneurial Marketing ◽  
Pls Analysis ◽  
Positive Effect

Abstrak: Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh pemasaran kewirausahaan dan orientasi kewirausahaan terhadap keunggulan kompetitif. Jumlah populasi dalam penelitian ini sebesar 351 pelaku UMKM. Sampel dipilih menggunakan purposive sampling method. Sampel berjumlah sebesar 100 pelaku UMKM di desa Kanekes, Kecamatan Leuwidamar, Lebak. Penelitian ini menggunakan alat analisis partial least square (PLS) dalam analisis inferensial. Hasil penelitian ini menunjukkan bahwa variabel pemasaran kewirausahaan dan orientasi kewirausahaan berpengaruh positif terhadap keunggulan kompetitif. Hasil penelitian ini bermanfaat sebagai bahan masukan bagi pemegang kebijakan mengenai strategi pengembangan keunggulan kompetitif UMKM, dan diharapkan pula dinas terkait dikabupaten Lebak agar menerima hasil penelitian sebagai bahan informasi dalam pengambilan kebijakan guna merumuskan program pembinaan bagi UMKM. Abstract: This study is a quantitative study that aims to examine the effect of entrepreneurial marketing and entrepreneurial orientation on competitive advantage. The total population in this study was 351 MSME actors. The sample was selected using purposive sampling method. The sample is 100 SMEs in Kanekes village, Leuwidamar district, Lebak. This study uses a partial least square (PLS) analysis tool in inferential analysis. The results of this study indicate that the variables of entrepreneurial marketing and entrepreneurial orientation have a positive effect on competitive advantage. The results of this study are useful as input for policy holders regarding the development of a competitive advantage strategy for SMEs, and it is also hoped that the relevant agencies in Lebak Regency will accept the results of the research as information material in policy making in order to formulate a coaching program for SMEs.

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