Pub Date : 2019-07-18DOI: 10.48181/jratirtayasa.v4i1.5504
Anna Anica Ismiyati
The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.
{"title":"PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)","authors":"Anna Anica Ismiyati","doi":"10.48181/jratirtayasa.v4i1.5504","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i1.5504","url":null,"abstract":"The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132559254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-18DOI: 10.48181/jratirtayasa.v4i1.5485
Rosedian Andriani
This study aims to examine the influence of Fraud Triangle on Fraudulent Financial Statement. Fraudulent Financial Statement in this study used Beneish m-score index. Fraud Triangle measured by three perspective; pressure (solvency ratio), opportunity (asset turnover ratio) and rationalization (profitability ratio).The Sample used were 90 manufacture companies listed on Indonesia Stock Exchange in 2015-2017, using purposive sampling method. Sample were then analyzed using logistic regression analysis. The result of this analysis is pressure (solvency ratio) not significantly affect fraudulent financial statement. Furthemore, opportunity have positive effect on fraudulent financial statement and rationalization (profitability ratio) have negative effect on fraudulent financial statement.
{"title":"PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia","authors":"Rosedian Andriani","doi":"10.48181/jratirtayasa.v4i1.5485","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i1.5485","url":null,"abstract":"This study aims to examine the influence of Fraud Triangle on Fraudulent Financial Statement. Fraudulent Financial Statement in this study used Beneish m-score index. Fraud Triangle measured by three perspective; pressure (solvency ratio), opportunity (asset turnover ratio) and rationalization (profitability ratio).The Sample used were 90 manufacture companies listed on Indonesia Stock Exchange in 2015-2017, using purposive sampling method. Sample were then analyzed using logistic regression analysis. The result of this analysis is pressure (solvency ratio) not significantly affect fraudulent financial statement. Furthemore, opportunity have positive effect on fraudulent financial statement and rationalization (profitability ratio) have negative effect on fraudulent financial statement.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116393200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-18DOI: 10.48181/jratirtayasa.v4i1.5476
Intan Pratiwi
Penelitian ini bertujuan untuk mengetahui Pengaruh Dukungan Manajemen Puncak, Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi Serta Kinerja Individual Pada Efektifitas Sistem Informasi Akuntansi Hotel Berbintang Tiga dan Empat Di Banten. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan departemen Akuntansi dan keuangan pada hotel berbintang tiga dan empat di wilayah Banten. Jumlah sampel yang digunakan 38 responden, dengan metode non probability sampling purposive. Pengumpulan data dilakukan melalui wawancara dan kuesioner. Berdasarkan hasil analisis ditemukan Dukungan Manajemen Puncak berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi, kualitas sistem informasi akuntansi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi, kecanggihan teknologi informasi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi dan kinerja individual berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi.
{"title":"PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KECANGGIHAN TEKNOLOGI INFORMASI, KUALITAS SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDUAL TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Hotel Berbintang Tiga dan Empat Di Provinsi Banten)","authors":"Intan Pratiwi","doi":"10.48181/jratirtayasa.v4i1.5476","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i1.5476","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Pengaruh Dukungan Manajemen Puncak, Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi Serta Kinerja Individual Pada Efektifitas Sistem Informasi Akuntansi Hotel Berbintang Tiga dan Empat Di Banten. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan departemen Akuntansi dan keuangan pada hotel berbintang tiga dan empat di wilayah Banten. Jumlah sampel yang digunakan 38 responden, dengan metode non probability sampling purposive. Pengumpulan data dilakukan melalui wawancara dan kuesioner. Berdasarkan hasil analisis ditemukan Dukungan Manajemen Puncak berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi, kualitas sistem informasi akuntansi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi, kecanggihan teknologi informasi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi dan kinerja individual berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121778601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-18DOI: 10.48181/jratirtayasa.v4i1.5503
Lukman Hakim
Cultural control functions as a clear differentiator of an organization and brings a sense of identity to members of the organization itself. This study aims to determine whether cultural control, price and service are factors that influence financial performance in a service company. The theory used is the Contingensy Theory. The study was conducted in the hospitality industry in Serang City by using data samples of 63 respondents. Data analysis using SEM-PLS applied with computer media. The results of hypothesis testing show (1) There is no significant effect of cultural control on financial performance, (2) There is no significant effect of cultural control on prices, (3) Cultural control has a significant and positive effect on service, (4) Price has a significant positive effect on performance finance, and (5) Services have a significant positive effect on financial performance
{"title":"PENGARUH KONTROL BUDAYA TERHADAP HARGA DAN PELAYANAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perhotelan di Kota Serang)","authors":"Lukman Hakim","doi":"10.48181/jratirtayasa.v4i1.5503","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i1.5503","url":null,"abstract":"Cultural control functions as a clear differentiator of an organization and brings a sense of identity to members of the organization itself. This study aims to determine whether cultural control, price and service are factors that influence financial performance in a service company. The theory used is the Contingensy Theory. The study was conducted in the hospitality industry in Serang City by using data samples of 63 respondents. Data analysis using SEM-PLS applied with computer media. The results of hypothesis testing show (1) There is no significant effect of cultural control on financial performance, (2) There is no significant effect of cultural control on prices, (3) Cultural control has a significant and positive effect on service, (4) Price has a significant positive effect on performance finance, and (5) Services have a significant positive effect on financial performance","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117166949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-10DOI: 10.48181/jratirtayasa.v4i1.5456
Djoko Suwignyo
This research is aimed to test the influence of training, goal clarity, supports of top leaders to the usefulness of regional financial accounting system. This research develops theoretical framework as basic hypothesis to answer research questions namely (1) There is influence of training on the usefulness of regional financial accounting system (2) There is influence of goal clarity to the usefulness of regional financial accounting system (3) There is influence of top leaders support to the usefulness of regional financial accounting system (4) There is influence of the usefulness of regional financial accounting system to the performance accountability of government institutions. The research population consists of 32 Local Government Agencies or SKPD in Lebak Regency. This research is quantitative study using survey method conducted to the SKPD’s in Lebak regency. The source of data used in this research is primary data. Primary data is data directly taken from respondents. Data analysis method to test hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The result of research shows that (1) Training influence positively and significantly to the usefulness of regional financial accounting system (2) Goal Clarity influence positively and significantly to the usefulness of regional financial accounting system (3) Top Leaders Supports influence positively and significantly to the usefulness of regional financial accounting system (4) The usefulness of regional financial accounting system influence positively and significantly to the performance accountability of government institutions.
{"title":"PENGARUH PELATIHAN, KEJELASAN TUJUAN, DUKUNGAN ATASAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kabupaten Lebak)","authors":"Djoko Suwignyo","doi":"10.48181/jratirtayasa.v4i1.5456","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i1.5456","url":null,"abstract":"This research is aimed to test the influence of training, goal clarity, supports of top leaders to the usefulness of regional financial accounting system. This research develops theoretical framework as basic hypothesis to answer research questions namely (1) There is influence of training on the usefulness of regional financial accounting system (2) There is influence of goal clarity to the usefulness of regional financial accounting system (3) There is influence of top leaders support to the usefulness of regional financial accounting system (4) There is influence of the usefulness of regional financial accounting system to the performance accountability of government institutions. The research population consists of 32 Local Government Agencies or SKPD in Lebak Regency. This research is quantitative study using survey method conducted to the SKPD’s in Lebak regency. The source of data used in this research is primary data. Primary data is data directly taken from respondents. Data analysis method to test hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The result of research shows that (1) Training influence positively and significantly to the usefulness of regional financial accounting system (2) Goal Clarity influence positively and significantly to the usefulness of regional financial accounting system (3) Top Leaders Supports influence positively and significantly to the usefulness of regional financial accounting system (4) The usefulness of regional financial accounting system influence positively and significantly to the performance accountability of government institutions.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132430352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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