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All Journal Owner : Riset dan Jurnal Akuntansi
R Ait Novatiani
Universitas Widyatama
Economics, Econometrics & Finance

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Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM R Ait Novatiani; Veronica Christina; Robertus Ary Novianto; Tetty Lasniroha Sarumpaet; Aida Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
Pengalaman Auditor dan Fee Audit Dalam Meningkatkan Kualitas Audit R Ait Novatiani; Raihan Ahmad Yunus
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3238

Abstract

The high level of fraud in financial statements causes users of these statements to suffer losses and uncertainty  regarding company management. Therefore, high-quality audits are necessary to produce reliable financial statements.  The experience of auditors and audit fees can improve the quality of audits. The purpose of this research is to analyze auditor experience and audit fees and to examine the influence of auditor experience and audit fees  on audit quality. There were 45 respondents, consisting of 45 auditors from 32 public accounting firms in Bandung. Data collection techniques were carried out through questionnaires distributed to auditors working at public accounting firms (KAP) in Bandung. The analysis tool used in this study was multiple linear regression analysis. The results of the research prove that auditor experience, audit fees, and audit quality at Public Accounting Firms in Bandung City are good based on the results of the questionnaires processed through descriptive analysis. Auditor experience affects audit quality, and audit fees also affect audit quality.
Co-Authors Aida Wijaya Raihan Ahmad Yunus Robertus Ary Novianto Tetty Lasniroha Sarumpaet Veronica Christina