<br /><table class="data" width="100%"><tbody><tr valign="top"><td class="value"><p>This study aims to analyze empirically the influence of integrity and professional<br />skepticism of Auditors on audit quality. This research was conducted in South Jakarta<br />with auditor respondents working at Public Accounting Firm in South Jakarta. This<br />research is descriptive quantitative research. The data used are primary data, with<br />sample collection using purposive sampling. Data processing using multiple regression.<br />Auditor should be able to detect fraudulent financial statements that may be done by the<br />management, then the core problem is the integrity and skepticism of auditor<br />professionalism in detecting the fraud is still questioned. The purpose of research to test<br />and analyze the influence of integrity on audit quality, professional skepticism auditor<br />influence audit quality . Hasill research shows that integrity affects audit quality.<br />Professional auditors' skepticism influences the auditor's quality. This study provides an<br />understanding of the integrity of auditors and professional skepticism of auditors with quality of auidors, so far the research on varaibel is rarely studied, with this research will provide input to the auditor that an auditor must have an auditor's attitude of auditor integrity and professional skepticism to report the resulting quality.</p><p><strong>Keywords: Integrity, Auditor Professional Skepticism, Quality Audit</strong></p></td></tr></tbody></table>
Penelitian ini bertujuan untuk mengevaluasi proses pengelolaan dana bantuan sekolah(BOS) di SMK Negeri 3 Tangerang Selatan serta SMK Assalam Jayanti Kota Tangerang.Penelitian ini menggunakan metode kualitatif dengan konsep studi kasus. Metodepengumpulan data dilakukan dengan triangulasi dan dokumentasi. Analisis datadilakukan secara deskriptif kualitatif dengan pendekatan Miles dan Huberman. Hasilpenelitian ini menunjukan bahwa pengelolaan dana Bantuan Operasional Sekolah (BOS)di SMK yang dijadikan sampel cenderung sudah baik dan sesuai dengan Juknis BOStetapi masih perlu mengalami perbaikan-perbaikan. Meskipun sampel memilikikarakteristik yang berbeda, namun kendala yang ditemui dalam proses pengelolaan danaBOS yang dilakukan relatif memiliki kesamaan. Kendala utama dari pengelolaan danaBOS berkaitan dengan keterlambatan pencairan, kelengkapan berkas dalampembukuan, hingga penentuan skala prioritas penggunaan anggaran yang relatif belumterencana dengan baik. Ditemukan juga bahwa pengelolaan anggaran dana BOS yangdilakukan SMK negeri seperti SMKN 3 Tangsel cenderung lebih taat Juknis, tertibadministrasi, memilki SDM pengelolaan yang kompeten, serta menerapkan prinsiptransparansi dan akuntabilitas yang lebih baik. Namun demikian, dari aspek inovasipengelolaan keuangan SMK swasta seperti Assalam Jayanti swasta lebih memiliki tekadyang kuat untuk bertahan dengan mecari pendanaan-pendanaan tambahan yang kreatifdalam menutupi kekurangan dana BOS.Kata Kunci : BOS, Pelaporan, Pengelolaan
Environment is related to tourism as one of determinant to determine tourism destination competitiveness. Environmental determinants that can affect destination competitiveness are society, technology, culture, demographic, economy, geography, history, infrastructure, law, opponent, politics, and resources. This research aims to explain how environmental determinants take effect to destination competitiveness in Pentingsari tourism village. This research finds out that seven environmental determinants which are society, culture, economy, geography, infrastructure, opponent, and resources take effect on destination competitiveness by using nature and local value that live in Pentingsari tourism village. But some environmental determinants do not take effect in Pentingsari tourism village such as technology, demographic, history, law, and politics. Lack of nature relation is the main reason that five environmental determinants do not take effect on destination competitiveness. This research conclude that environmental determinants take effect to destination competitiveness in Pentingsari tourism village through seven determinants.
Penelitian ini menganalisis pengaruh stakeholder’s pressure, good corporate governance (GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini menggunakan data kuartalan dari 7 high level governance perusahaan yang tergabung dalam Indonesian Institute of Corporate Governance (IICG) periode 2014-2019 dengan total 168 observasi. Dengan menggunakan random effect model, penelitian ini menemukan bahwa stakeholder’s pressure yang diukur secara komposit menggunakan consumer proximity industry (CPI), investor oriented industry (IOI), dan employee oriented industry (EOI) terbukti berpengaruh positif terhadap sustainability reporting disclosure. Hasil ini robust setelah diestimasi ulang dengan menggunakan robust regression dan covariance based structural equation modeling (CB-SEM). Di sisi lain, penelitian ini gagal menemukan adanya pengaruh GCG dan struktur modal terhadap SRD. Meskipun tingkat GCG perusahaan tinggi, namun tidak membuat perusahaan tersebut meningkatkan SRD. Kondisi ini mengindikasikan bahwa tata kelola yang dilakukan perusahaan belum berorientasi pada kinerja keberlanjutan. Hasil penelitian ini berimplikasi pada pentingnya mensinergiskan praktek GCG yang dilakukan perusahaan dengan SRD. Oleh karena itu, pemerintah perlu memberikan sosialisasi yang lebih intensif mengenai pentingnya SRD, khususnya kepada para investor.
This study analyzes the determinants of regional economic growth and local government revenue (PAD) based on tourism, taxation, and budget policies in Kuningan District. This study uses the monthly data from 2015-2019 with 60 numbers of observations in total. Using the structural equation modeling partial least square (SEM-PLS), this study found that tourism, taxation, and budget policies directly affected regional economic growth. Neither does PAD affect regional economic growth nor mediate the indirect effect of tourism and taxation policies on economic growth. On the other hand, the budget policy can not moderate the influence of PAD on economic growth. This study also proves that the taxation policy reflected by the online-based tax collection system and the local tax increase budget positively affects PAD, while tourism can not affect it. This study implies that the local government of Kuningan need to focus on maximizing tourism sectors by directing the investment, budgets, and policies to develop its supporting industries.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.