The sample was 31 auditors of the Southeast Sulawesi Provincial Inspectorate attained using the saturation sampling method. The data collected using a questionnaire. Finding: Initially, the questionnaire was tested for validity and reliability, and the test results showed that all instruments were valid and reliable. The test assumptions included autocorrelation test, heteroscedasticity test, normality test, and multicollinearity test. Data analysis employed multiple linear analysis methods. Practical Implication: This implies that to carry out a good audit, the auditor at the Southeast Sulawesi Provincial Inspectorate requires knowledge obtained from education and courses and training to produce high-quality audit results.
The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable. The data source used in this research was primary data, which is obtained from questionnaires. The questionnaires distributed to 36 respondents as the research sample. Those are internal auditor at Local Government of North Konawe and East Konawe. The data was analyzed by using Program Statistical Package for the Social Sciences (SPSS) Ver.22. The results show that time pressure and professional skills simultaneously have significant effect to the quality review of financial statement. Partially, time pressure has negative and significant effect to the quality review of financial statement, which means that if time pressure increases then the quality of review decreases, otherwise if time pressure decreases then the quality of the financial statement review increases. The result also indicated that professional skill has positive and significant effect to the quality review of financial statement. This means that if professional skill increases then the quality of the financial statement review will also increase and vice versa if the professional skill is low then the quality of the financial statement review will decrease.
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Kinerja Keuangan Pemerintah Daerah Kabupaten Muna ditinjau dari Rasio Keuangan diantaranya Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas Keuangan Daerah dan Rasio Aktivitas Keuangan Daerah. Data yang digunakan dalam penelitian ini adalah laporan realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Muna Tahun Anggaran 2014-2018, yang diperoleh dari Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Muna. Pengumpulan data menggunakan metode wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan untuk mengukur kinerja keuangan Pemerintah Daerah Kabupaten Muna yaitu Deskriptif Kualitatif.Hasil penelitian menunjukan kinerja keuangan Pemerintah Daerah Kabupaten Muna pada tahun anggaran 2014-2018 berdasarkan : (1) Rasio Kemandirian Keuangan Daerah masih rendah sekali tergolong pada pola hubungan instruktif, (2) Rasio Efektivitas Keuangan Daerah menunjukkan kinerja Pemerintah Daerah Kabupaten Muna dikategorikan kurang efektif karena rata-rata efektivitasnya sebesar 88,06% (3) Rasio Aktivitas Keuangan Daerah Pemerintah Kabupaten Muna menunjukan sebagian besar dana yang dimiliki pemerintah daerah Kabupaten Muna masih memprioritaskan untuk belanja operasi dengan rata-rata sebesar 63,67% dibandingkan dengan belanja modal rata-rata sebesar 36,31%. Bagi peneliti selanjutnya diharapkan untuk lebih rinci dalam menganalisis kinerja keuangan pemerintah daerah, dengan menggunakan berbagai macam rasio yang lebih banyak dan bisa menggambarkan keadaan keuangan yang sebenarnya.
This study aims to examine and analyze the variables that affect village financial management in Konawe Selatan village government especially in the aspects of village financial manager competence, commitment to tasks, and regulation. Data was collected by using questionnaires and documentation. The populations in this study were the Village Head, Village Secretary, Village Treasurer and Kasi/Kaur which numbered 1,344 people. The sampling technique by proportional stratified random sampling so that the overall number of respondents totaled 308 people. The analysis used multiple linear regression analysis with interaction test (Moderated Regression Analysis-MRA). The results showed that the competence of village financial managers had a positive and significant effect on village financial management while commitment to the task had a positive and not significant effect on village financial management. The MRA test results indicate that regulation cannot moderate the village financial manager competency variables and commitment to the task of village financial management. The adjusted R-Square value shows that the contribution of village financial manager competency variables, commitment to duties and regulations on village financial management variables is 47.5% and 52.5% of village financial management variables are influenced by other factors outside the model. Therefore, to improve village financial management in the Village Government in Kabupaten Konawe Selatan, it is necessary to consider village financial manager competencies in aspects of skills and experience, commitment to tasks on responsive aspects of change and sense of responsibility, and regulation on aspects of ease of implementation and understanding.
Tujuan dari penelitian ini adalah untuk mencari bukti empiris tentang pengaruh human capital dan spiritual capital terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja pada Badan Pemeriksa Keuangan Provinsi Sulawesi Tenggara.Data yang digunakan dalam penelitian ini adalah data primer. Untuk analisis digunakan uji validitas dan reliabilitas sebagai uji instrumen. Penelitian ini menggunakan analisis regresi dan untuk uji hipotesis digunakan uji F dan uji t. Hasil penelitian menunjukkan bahwa human capital dan spiritual capitalberpengaruh signifikan dan positif terhadap kualitas audit.Kata Kunci : Human Capital, Spiritual Capital, Kualitas Audit
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.