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All Journal JES (Jurnal Ekonomi STIEP) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Lianti Polapa
Universitas Gorontalo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Dana Alokasi Umum dan Dana Otonomi Khusus terhadap Belanja Modal Kabupaten Nduga Ance Marjun; saprudin Saprudin; Novaliastuti Masiaga; Mohamad Abdul Radjak Masjhur; Olfin Ishak; Lianti Polapa
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.686

Abstract

This study aims to determine and analyze the simultaneous and partial effects of the General Allocation Fund (DAU) and the Special Autonomy Fund (DOK) on Capital Expenditure in the Nduga Regency Government, Highland Papua Province. The background of this research is based on the phenomenon of obstacles in achieving economic growth in Nduga Regency, both in terms of revenue and expenditure realization, despite being granted broad autonomy and transfer fund support from the central government. The research method used is quantitative with multiple linear regression analysis using budgetary data over a 10-year period. The results indicate that, simultaneously, DAU and DOK have a significant influence on Capital Expenditure with an F-value of 9.493 and a significance level of 0.000. These variables are able to explain 33.9% of the variation in Capital Expenditure. Partially, DAU is proven to have a positive and significant effect on Capital Expenditure. Conversely, DOK does not have a significant effect on Capital Expenditure in Nduga Regency. This is presumably because DOK is primarily allocated to social programs, basic services, and specific financing that are not always directly reflected in physical capital expenditure, as well as constraints in budget planning and absorption within the special autonomy region
ANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDITANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDIT Lianti Polapa; Nikma Bilondatu; Mohamad Abdul Radjak Masjhur
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.374

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to identify research trends, methodological approaches, and patterns of empirical findings regarding the relationship between auditor competence and audit quality. The study follows the PRISMA guidelines in the processes of identification, selection, and synthesis of the literature. The literature search was carried out through the Scopus, Web of Science, ScienceDirect, and Google Scholar databases, covering publications from 2020 to 2025. Articles were selected based on predetermined inclusion and exclusion criteria, resulting in 35 studies being analyzed using thematic analysis and narrative synthesis approaches. The results of the review indicate that auditor competence generally has a positive effect on audit quality, particularly through aspects of professional knowledge, audit experience, and auditors’ technical skills. The literature also shows that this relationship is often influenced by other factors such as auditor independence, professional skepticism, and time pressure in audit execution. In addition, most studies employ a quantitative survey-based approach, while qualitative studies remain relatively limited. This review also identifies variations in findings influenced by differences in research contexts and variable measurement methods. Overall, this SLR provides a comprehensive synthesis of the relationship between auditor competence and audit quality and highlights the importance of developing auditors’ professional competence to improve audit quality. These findings have implications for future research, audit practice, and policy development in enhancing professional auditing standards.
Co-Authors ., Saprudin Ance Marjun Mohamad Abdul Radjak Masjhur Mohamad Abdul Radjak Masjhur Nikma Bilondatu Novaliastuti Masiaga Olfin Ishak