Jurnal Riset Akuntansi Tirtayasa最新文献_第2页

PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten) 能力、独立和问责制对审计师作为温和型变量的审计质量的影响(Banten省公共会计办公室的实证研究)

Jurnal Riset Akuntansi Tirtayasa Pub Date : 2019-07-18 DOI: 10.48181/jratirtayasa.v4i1.5504

Anna Anica Ismiyati

{"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}

引用次数: 4

PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia FRAUD三角形对作弊财务报表的影响(对印尼证券交易所注册制造公司的实证研究)

Jurnal Riset Akuntansi Tirtayasa Pub Date : 2019-07-18 DOI: 10.48181/jratirtayasa.v4i1.5485

Rosedian Andriani

引用次数: 7

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) 高层管理支持、信息技术的复杂性、会计信息系统的质量和个人对会计信息系统有效性的研究(在班腾省研究三星级酒店和四星级酒店)

Jurnal Riset Akuntansi Tirtayasa Pub Date : 2019-07-18 DOI: 10.48181/jratirtayasa.v4i1.5476

Intan Pratiwi

{"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}

引用次数: 1

PENGARUH KONTROL BUDAYA TERHADAP HARGA DAN PELAYANAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perhotelan di Kota Serang) 文化控制对价格和服务的影响以及对公司财务表现的影响(对该市酒店行为的研究)

Jurnal Riset Akuntansi Tirtayasa Pub Date : 2019-07-18 DOI: 10.48181/jratirtayasa.v4i1.5503

Lukman Hakim

引用次数: 0

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) 培训、目标清晰、雇主对地方会计系统的作用及其对地方政府绩效责任的影响(Lebak摄政的实证研究)

Jurnal Riset Akuntansi Tirtayasa Pub Date : 2019-04-10 DOI: 10.48181/jratirtayasa.v4i1.5456

Djoko Suwignyo

{"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}

引用次数: 0