scholarly journals PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN

2018 ◽  
Vol 2 (2) ◽  
pp. 144-160
Author(s):  
Erfan Erfiansyah ◽  
Ia Kurnia
Keyword(s):  
Linear Regression ◽  
Financial Reporting ◽  
Internal Audit ◽  
Primary Data ◽  
Analysis Tool ◽  
Simple Linear Regression ◽  
Validity And Reliability ◽  
Internal Auditor

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.

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 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 ANALISIS MUTU KIMIA DAN ORGANOLEPTIK PUPUK ORGANIK TANDAN KOSONG KELAPA SAWIT DENGAN DOSIS EM-4 BERBEDA

2019 ◽  
Vol 9 (2) ◽  
pp. 13
Author(s):  
Ade Maya Mustika ◽  
Penti Suryani ◽  
Tahrir Aulawi
Keyword(s):  
Experimental Design ◽  
Linear Regression ◽  
Oil Palm ◽  
Organic Fertilizer ◽  
Simple Linear Regression ◽  
Validity And Reliability ◽  
Randomized Design ◽  
Completely Randomized Design ◽  
Animal Sciences

This research was conducted from August to December 2016 at the PEM Laboratory of the Faculty of Agriculture and Animal Sciences State Islamic University of Sultan Syarif Kasim Riau and Central Plantation Service Laboratory. The study aims to 1). Analyzing the chemical and organoleptic qualites of Oil Palm Empty Bunches organic fertilizer with the addition of different EM-4 doses 2). Determine the best quality on the quality of Oil Palm Empty Bunches organic fertilizer. The experimental design was Completely Randomized Design (CRD) and three replications. The treatment were application of (EM4) consist of 0 ml, 5 ml, 10 ml, 15 ml, 20 ml, and 25 ml. Results analysis using ANOVA variance, simple linear regression and validity and reliability analysis. The results showed that the addition of EM-4 resulted in quality in accordance with SNI 19-7030-2004 with the dose of 5 ml, 10 ml, and 15 ml, respectively, but on the measurement of fertilizer pH organic Oil Palm Empty Bunches does not meet SNI: 19-7030-2004.

scholarly journals PENGARUH KUALITAS LAYANAN DAN PROMOSI TERHADAP KEPUASAN PELANGGAN PT ADHI KARYA, TBK

2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Firmansyah Sulaeman ◽  
Devi Krisnawati
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Analytical Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Simple Linear Regression

<em>To determine the effect of service quality and promotion on customer satisfaction, PT. Adhi Karya, Tbk. The data used are primary data by giving questionnaires to customers who happen to meet. The analytical method used is simple linear regression analysis and multiple linear regression analysis. The results showed that the quality of service and promotion has a significant effect on customer satisfaction. PT. Adhi Karya, Tbk.</em>

scholarly journals ANALISIS IMPLEMENTASI AUDIT INTERNAL PADA KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT BPR KRANJI KRIDA SEJAHTERA)

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Leoni Dynka Eisano ◽  
Titi Suhartati ◽  
Novitasari Novitasari
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Research Approach ◽  
Financial Report ◽  
Internal Auditors ◽  
Three Stages

ABSTRACTThe purpose of this study was to determine the effectiveness of the implementation of internalaudits on the quality of financial statements. This research approach is qualitative. The study was conducted at PT. BPR. Kranji Krida Sejahtera (BPR) which is engaged in banking by focusing on MSME entrepreneurs to improve the economic level of small and medium-sized communities. The object of this research is PT BPR Kranji Krida Sejahtera. The data used are primary data consisting of interviews and secondary data in the form of financial statements. Data analysis techniques were carried out through three stages, namely data reduction, data display, and conclusion. The results of this study indicate the effectiveness of the implementation of internal audit at PT BPR Kranji Krida Sejahtera is still relatively low. The benefit of this research is that this research can be used as a basis for redeveloping the implementation of internal audit principles, especially for financial reporting and to be used as a basis for the appointment of internal auditors Keywords:Internal Audit, Implementation, Effectiveness, Financial Report  ABSTRAKTujuan penelitian ini untuk mengetahui efektivitas implementasi audit internal pada kualitaslaporan keuangan. Pendekatan penelitian ini bersifat kualitatif.Penelitian dilakukan pada PT BPR Kranji Krida Sejahtera yang merupakan Bank Perkreditan Rakyat (BPR) yang bergerak di bidang perbankan dengan berfokus pada pengusaha UMKM untuk meningkatkan tingkat perekonomian masyarakat kecil dan menengah.Objek penelitian ini adalah PT BPR Kranji Krida Sejahtera.Data yang digunakan adalah data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan.Teknik analisis data yang dilakukan melalui tiga tahap yakni tahap reduksi data, tahap penyajian data, dan tahap penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa efektivitas implementasi audit internal di PT BPR Kranji Krida Sejahtera masih tergolong rendah. Manfaat dari penelitian ini yaitu penelitian ini dapat dijadikan landasan untuk mengembangkan kembali implementasi prinsip-prinsip audit internal khususnya terhadap pelaporan keuangan serta agar dijadikan landasan untuk penunjukkan auditor internal..Kata kunci: Audit Internal, Implementasi, Efektivitas, Laporan Keuangan

The Role of the Internal Audit Function in the Disclosure of Material Weaknesses

2011 ◽  
Vol 86 (1) ◽  
pp. 287-323 ◽  
Author(s):  
Shu Lin ◽  
Mina Pizzini ◽  
Mark Vargus ◽  
Indranil R. Bardhan
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Section 404 ◽  
Material Weakness ◽  
Internal Auditor ◽  
Internal Audit Function ◽  
Sarbanes Oxley ◽  
Material Weaknesses ◽  
Using Data

ABSTRACT: This study investigates the role that a firm’s internal audit function (IAF) plays in the disclosure of material weaknesses reported under Section 404 of the Sarbanes-Oxley Act of 2002 (U.S. Congress 2002). Using data from 214 firms, we examine the relation between material weakness (MW) disclosures and various IAF attributes and activities. Our results indicate that MW disclosures are negatively associated with the education level of the IAF and the extent to which the IAF incorporates quality assurance techniques into fieldwork, audits activities related to financial reporting, and monitors the remediation of previously identified control problems. The timing of Section 404 work and the nature of follow-up monitoring suggests that these aspects of IAF quality help prevent MWs from occurring. We find that MW disclosures are positively associated with the IAF practice of grading audit engagements and external-internal auditor coordination, suggesting that these activities increase the effectiveness of Section 404 compliance processes.

scholarly journals The Effect of Audit Knowledge, Audit Document Complexity and Auditor Experience towards Audit Judgement of Internal Auditor in West Aceh Inspectorate Office, Indonesia

2019 ◽  
Vol 1 (2) ◽  
pp. 111-117
Author(s):  
Wardah Muharriyanti Siregar ◽  
Jumadil Saputra ◽  
Mursyidin ◽  
Zikri Muhammad
Keyword(s):  
Social Sciences ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Influential Factors ◽  
Primary Data ◽  
Cross Sectional ◽  
Internal Auditor ◽  
Factors Affecting ◽  
Knowledge Audit

The audit is a process of overseeing financial reporting and disclosure by evaluating a relatively large amount of alternative information and determining whether it meets accounting standards. Auditors are responsible for issuing audit judgements. The quality of the audit judgement indicates how well the auditors performed their duties. This study examines the effect of audit knowledge, audit document complexity and auditor’s experience on the audit judgements of the internal auditor in the Inspectorate office West Aceh, Indonesia. A quantitative analysis through cross-sectional data was performed to achieve the objective of this study. The primary data were collected through questionnaires administered to 40 auditors comprising 28 auditors with structural positions and 12 auditors with functional positions and analysed using descriptive and inferential statistics involving multiple regression analysis using the Statistical Package for Social Sciences-22. The result of this study showed that the audit knowledge, audit document complexity and auditor experience have a significant effect on the audit judgement of the internal auditor in the Inspectorate office West Aceh, Indonesia. Further, this study found that audit knowledge is the most influential factors affecting the audit judgement of the internal auditor.

scholarly journals PENGARUH PROMOSI TERHADAP KEPUTUSAN PEMBELIAN YAMAHA NMAX PADA PT YAMAHA BAHANA LAMPUNG

2020 ◽  
Vol 25 (3) ◽  
pp. 203-211
Author(s):  
Desi Derina Yusda
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Entire Population ◽  
Primary Data ◽  
Purchase Decision ◽  
Simple Linear Regression ◽  
Purchasing Decisions ◽  
Validity And Reliability

This study aims to test and analyze the effect of promotion on purchasing decisions Yamaha Nmax at PT Yamaha Bahana Lampung. The population in this study were consumers who bought Yamaha Nmax at PT Yamaha Bahana Lampung from July to October 2020 with a total of 37 consumers. The sample used is the entire population because there are few respondents. Primary data collection using a questionnaire. The questionnaire was processed and tested for validity and reliability, after which the questionnaire was distributed to the research sample. This study uses simple linear regression. From the results of the test and analysis, promotion has a significant effect on the purchase decision of Yamaha Nmax at PT Yamaha Bahana Lampung by 59.8%, the remaining 40.2% is from variables or other factors not examined.

scholarly journals Effect On The Level Compliance Internal Audit Auditee Training and Development Agency Supreme Court Legal and Judicial Affairs.

2019 ◽  
Author(s):  
INA LESTARIANI DINITA ◽  
Iriyadi
Keyword(s):  
Supreme Court ◽  
Internal Audit ◽  
Training And Development ◽  
Primary Data ◽  
Judicial Affairs ◽  
Development Agency ◽  
Compliance Level ◽  
Independent Assessment

And the role of the internal audit function including the important element in the control system of the organization in order to achieve organizational objectives in addition to the good quality of agency performance can be created also by cooperation with the leadership and management of the organization in an institution where the parts that have interconnections, where a set of the management agencies must have an appropriate level of compliance in obeying all the rules and regulations in force in order to achieve maximum results. The purpose of this study is to investigate the implementation of internal audit which will affect the level of compliance of the auditee on the Training and Development Agency Kumdil Supreme Court. This study uses primary data by questionnaire and closed questions with alternative answers are yes and no to the auditee. Methods of research used descriptive method. The results of this study indicate that an internal audit at the Training and Development Agency Kumdil RI Supreme Court greatly affect compliance level auditee, this is caused by a systematic audit of internal processes in order to obtain and evaluate evidence objectively, in order to conduct an independent assessment of the economy and efficiency of operations, effectiveness in achieving the desired results and compliance with policies, regulations and laws, determine the correspondence between the performance achieved with previously established criteria and communicating the results to those users of the report. Based on the description above, the outhers concluded that the efeet of the internal audit of the auditee compliance level of compliance auditor in the research and development agency legal training and judical Indonesia Republic supreme court is in comformity with professional standart of internal auditing in 2004. Keyword: Internal Audit (SPAI 2004), Audit Compliance

scholarly journals KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL

2021 ◽  
Vol 10 (1) ◽  
pp. 16-23
Author(s):  
Ari Bramasto ◽  
Sri Dewi Anggadini ◽  
Asri Syahriani
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Statistical Test ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Verification Methods ◽  
Data Collection Technique

ABSTRACTAudit quality is the accuracy of information reported by the auditor in accordance with the auditing standards used by the auditor including information on accounting violations in the company's financial reports, for that the role of the internal auditor is important for the sustainability of the company, where its role is to provide continuous supervision and assessment, the resulting audit quality depends of the independence and professionalism of the auditors themselves. This study aims to determine how much influence the independence of Internal Audit on audit quality and how much influence the professionalism of internal auditors on audit quality at PT Foximas Mandiri Bandung.The method used in this research is descriptive and verification methods. The population in this study were employees of PT Foximas Mandiri Bandung. Sampling was done using the Census Technique, with a sample of 26 respondents. The type of data used in this study is primary data. The data collection technique used statistical test modeling using the SPSS V.22 program.The results of this study indicate that: 1) The independence of the Internal Audit has an effect on audit quality, the internal auditors are free from pressure or managerial intervention and avoiding the use of unclear language in the audit report being the factor with the lowest gap, namely 9.23% 2) Professionalism of Internal Audit influence on audit quality, confidence in perophysical regulations is the factor with the lowest gap, namely 1.54% .

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