This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor ( inspectorate ) and external auditor, Supreme Audit Agency ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency ( X1 ) , auditor’s independency ( X2 ) and auditor’s experiences ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences
This study aims to assess the financial performance
This study aimed to examine the effect of the internal controls weaknesses, noncompliance with the laws and regulations and the settlement of regional losses against granting BPK-RI audit opinion on LKPD in Indonesia. The sample in this study amounted to 230 LKPD 2014 throughout Indonesia and used multinominal logistic regression analysis. This study used secondary data which obtained by the Information and Communication Centre (PIK) BPK-RI. The results showed that the accounting controls and reporting system weaknesses (KSPAP), theimplementation system of the budget revenue and expenditure weaknesses, the non-compliance with laws and regulations that cause value of local losses influence the granting BPK-RI audit opinion. The internal control structure weaknesses, adherence to laws and regulations that lead to the potential loss of area, a lack of revenues and irregularities in the administration and the settlement of regional losses do not affect granting BPK-RI audit opinion on LKPD. Keywords: The internal control system weaknesses, non-compliance with the laws and regulations, the settlement of regional losses, BPK-RI audit opinion, LKPD PENDAHULUAN Disentralisasi fiskal di Indonesia yang terjadi di awal Januari 2001 telah memberikan wewenang bagi pemerintah daerah untuk mengalokasikan anggaran sesuai dengan kebutuhan masing-masing daerah bagi kesejahteraan masyarakat dimana pemerintah pusat berperan sebagai pengawas pelaksanaan disentralisasi fiskal tersebut. Pemerintah daerah berkewajiban melaporkan pertanggungjawaban pengelolaan keuangan kepada pemerintah pusat dan masyarakat melalui Dewan Perwakilan Rakyat dalam bentuk Laporan Keuangan Pemerintah Daerah (LKPD) sebagaimana yang diamanatkan dalam Peraturan Pemerintah Republik Indonesia Nomor 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Jaminan kualitas atas akuntabilitas laporan keuangan pemerintah daerah diberikan dalam bentuk pernyataan atau pendapat profesional Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) yang dikenal dengan opini audit BPK-RI.Opini audit BPK RI dengan status WTP atas LKPD merupakan salah satu indikator dalam RPJMN 2010-2014 yang tidak mencapai target 60% LKPD memperoleh opini dengan status WTP yang telah ditetapkan, dimana faktor sistem pengendalian internal dan kepatuhan terhadap peraturan perundang-undangan merupakan permasalahan yang menyebabkan BPK-RI memberikan opini dengan status WTP kepada pemerintah daerah kurang dari target yang ditetapkan dalam RPJMN 2010-2014. Berdasarkan fenomena, teoritikal gap dan riset gap dan yang terjadi maka penulis memandang penting untuk meneliti kembali tentang "Pengaruh Kelemahan Sistem Pengendalian Internal, Ketidakpatuhan pada Peraturan Perundang-Undangan dan Penyelesaian Kerugian Negara terhadap opini Audit BPK-RIatas LKPD di Indonesia".Hasil penelitian diharapkan dapat memberikan manfaat dilihat dari jenis penggunanya. Bagi peneliti, hasil penelitian ini dapat menjadi referensi bagi peneliti lain dalam melakukan penelitian yang berhubungan dengan Pengaruh Kel...
Inventory is a very important component in the operational activities of service companies engaged in the workshop. Internal control system is a process in ensuring the operational activities of the company running effectively and efficiently. COSO has 5 components in the control system that is the control environment, risk assessment, control activities, information and communication and supervision of existing performance in the company. The purpose of this research is to know the internal control system of COSO inventory management. The research method used is descriptive qualitative method and this research data obtained through interview and literature study. This research was conducted on CV. Kombos Tendean which is one of the service companies. The result of research stated that the internal control system on the management of inventory based on COSO seen from the company's operational activity has some strength because it has applied the internal control elements according to the company's SOPKeywords: COSO Internal Control System
Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information
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