scholarly journals PEMERIKSAAN AKUNTANSI PADA PT. BANK UOB INDONESIA (UOBI)

2020 ◽  
Vol 1 (2) ◽  
pp. 121-130
Author(s):  
Setiadi Setiadi
Keyword(s):  
Client Satisfaction ◽  
Internal Audit ◽  
Strategic Plan ◽  
Satisfaction Survey ◽  
External Audit ◽  
Audit Management

Internal Audit melakukan pemeriksaan khusus apabila diperlukan sepanjang tidak mempengaruhi independensi, seperti tugas-tugas adhock sesuai dengan kebutuhan, berupa penilaian, inspeksi, investigasi, pemeriksaan atau review yang dapat diminta sewaktu-waktu. Client Satisfaction Survey diberikan kepada auditee setelah audit fieldwork diselesaikan, dimana auditee dapat memberikan umpan balik atas kinerja Internal Audit. Hasil dari survey tersebut akan dijaga kerahasiaannya oleh Internal Audit. Management Satisfaction Survey ini dilakukan sekali dalam setahun untuk memperoleh umpan balik atas kinerja Intenal Audit. Hasil dari survey tersebut akan digunakan sebagai salah satu dasar untuk menyusun Key Initiatives tahunan maupun Strategic Plan 3 tahunan, selain juga dari sumber lainnya seperti hasil QAR oleh internal maupun external audit, benchmark dan lainnya sebagai bentuk nyata dari proses improvement yang senantiasa dilaksanakan oleh Internal Audit dalam meningkatkan mutu dan kualitasya serta mewujudkan visinya

Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective

2016 ◽  
Vol 36 (2) ◽  
pp. 21-43 ◽  
Author(s):  
Lucy Huajing Chen ◽  
Hyeesoo H. (Sally) Chung ◽  
Gary F. Peters ◽  
Jinyoung P. (Jeannie) Wynn
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Positive Association ◽  
Audit Fees ◽  
Data Availability ◽  
Company Performance ◽  
Potential Threat ◽  
External Audit ◽  
Internal Auditors ◽  
Survey Responses

SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as a potential threat to internal audit objectivity, thus reducing the extent of reliance on the work of internal auditors and increasing the assessment of control risk. The increase in risk and external auditor effort should result in higher audit fees. We hypothesize that the form of incentive-based compensation, namely stock-based versus cash bonuses, moderates the association between IBC and external audit fee. Finally, we consider whether underlying financial reporting risk mitigates the external auditor's potential sensitivity to IBC. We find a positive association between external audit fees and internal audit compensation based upon company performance. The association is acute to IBC paid in stock or stock options as opposed to cash bonuses. We also find evidence consistent with the IBC associations being mitigated by the company's financial reporting risks. Data Availability: Individual survey responses are confidential. All other data are derived from publicly available sources.

scholarly journals HUBUNGAN METODE PELAKSANAAN EPEEP (EXPLAIN, PAIN, ELIMINATION, ENVIRONMENT AND PLAN OF RETURN) DENGAN KEPUASAN PASIEN DIRUANG RAWAT INAP PANDORIA RUMAH

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Yulianti Wulandari ◽  
Siska Afri Nofita
Keyword(s):  
Patient Satisfaction ◽  
Daily Activity ◽  
Client Satisfaction ◽  
Sampling Technique ◽  
Satisfaction Survey ◽  
P Value ◽  
Chi Square ◽  
Cross Sectional ◽  
Number Of Patients ◽  
Implementation Method

In health service, nurses are at the forefront of providing health care, if the nurses don’t provide the care and not accompanied by EPEEP implementation (Explain, Pain, Elimination, Environment and Plan Of Return) it will have an impact on decreasing client satisfaction. From the results of the preliminary survey the nurses have not done EPEEP implementation method (Explain, Pain, Elimination, Environment and Plan Of Return) properly. And the achievement of patient satisfaction in the pandoria room of Awal Bros Batam Hospital from the results of satisfaction survey in September 2018, very satisfied category was 46%, satisfied category was 54% and less satisfied category was 2%. Therefore , it is necessary to implement EPEEP (Explain, Pain, Elimination, Environment and Plan Of Return) in providing services to clients. This study aimed to determine the Relation between EPEEP Implementation Methods (Explain, Pain, Elimination, Environment and Plan Of Return) With Patient Satisfaction at Pandoria Inpatient Awa Bros Batam in 2019. This type of research was descriptive correlation with cross sectional approach, 129 respondents selected using purposive sampling technique. Data were obtained by observation sheets on nurses about EPEEP implementation (Explain, Pain, Elimination, Environment and Plan Of Return) and provide satisfaction questionnaires to clients. The study was conducted in February until March 2019 in the Pandoria room. Analysis of the data used Chi square. There was a relationship between EPEEP implementation method (Explain, Pain, Elimination, Environment and Plan Of Return) with patient satisfaction and with nurses inpatient at Pandoria Awal Bros Batam Hospital, and the p-value was 0.00 (p <0.05). It can be concluded that the implementation of EPEEP (Explain, Pain, Elimination, Environment and Plan Of Return) can affect client satisfaction. Suggestions for future researchers can conduct research related to how long the nurse responds if there are patients who call or press the bell (Patient Calls) and for the Home Pain as an input to perform research related to nurse daily activity, because Pandoria Room compared to other inpatient rooms was the room with the highest number of patients and the highest mobile patients.

Client Satisfaction Survey

2015 ◽  
Author(s):  
Leslie A. Grant ◽  
Todd Rockwood ◽  
Leif Stennes
Keyword(s):  
Client Satisfaction ◽  
Satisfaction Survey

The Home-Delivered Meals Program: A Promising Intervention for Suburban Older Adults Living Alone

2015 ◽  
Vol 16 (4) ◽  
pp. 195-202 ◽  
Author(s):  
Kyongweon Lee ◽  
Lisa Raiz
Keyword(s):  
Older Adults ◽  
Data Analysis ◽  
Client Satisfaction ◽  
Secondary Data ◽  
Secondary Data Analysis ◽  
Cook County ◽  
Living Alone ◽  
Satisfaction Survey ◽  
Financial Security ◽  
Perceived Benefits

This study examined differences in perceived benefits of home-delivered meals between older adults living alone and those living with others. Recommendations were also discussed to enhance services by examining differences between these two subgroups. This study used secondary data analysis focusing on two open-ended questions that were collected in a client satisfaction survey conducted by AgeOptions, the Area Agency on Aging (AAA) in suburban Cook County, Illinois. Out of 199 older adults or their caregivers who participated in the survey, 126 (63.3%) older adults were living alone. All of the survey participants shared their perception of home-delivered meals benefits, and 91 respondents (45.7%) offered recommendations on the program. The results suggest that there is a greater need for transportation options, financial security, regular safety checks, and basic support for older adults who live alone compared to those living with others. The most frequent recommendation from all older adults was increasing the variety of meal options. Older adults living alone complained less about taste and the way meals were cooked than older adults living with others, but they requested availability of meals customized for those with unique needs. Additionally, older adults living alone offered a wider range of recommendations for the program as well as identify more diverse benefits from the program than those living with others.

Standardization in service audit

Servis plus ◽  
10.12737/6464 ◽  
2014 ◽  
Vol 8 (4) ◽  
pp. 30-37 ◽  
Author(s):  
Ольга Вапнярская ◽  
Olga Vapnyarskaya
Keyword(s):  
Comparative Analysis ◽  
Internal Audit ◽  
External Audit ◽  
Audit System ◽  
Analogue Method ◽  
The Subject ◽  
Service Standards ◽  
Audit Program ◽  
Product Lifespan

The authors of the article studied opportunities and prospects of development of the enterprise service standards complex and defined the components of this complex. It appears that the service standards complex is necessary also for service audit. In the article the service audit is considered as a part of internal audit system and as a part of voluntary external audit. Due to this, it is necessary to ensure the continuity of practice of these types of audit with reference to the developed methodology of service audit. It is expected that the service audit is directed at the assessment of completeness of the service provided by the company and its conformity with needs of consumers. The proposal of the service audit conception presupposes the necessity to define what objects are to be standardized, what set of standards are to be created in order to conduct service audit and achieve representative results. Therefore, the authors presented the results of comparative analysis of development of inner audit methodology with regard to its procedures and principles standardization. The article comprises the main principles of service audit standardization that includes analogue method. Particularly, it was proved that it was expedient to single out the service standards complex and the complex of principles (standards) of service audit conduction. According to the authors, the first group includes service standards of various stages of the proposed product lifespan. The complex of principles (standards) of service audit constitutes the standards that allow to define the object and the subject of service audit, auditor requirements, the procedure of preparation and implementation of a service audit program, requirements for service audit results report etc.

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