Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Applied Accounting Journal of Business Application
Pesireron, Semy
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Sistem Pengendalian Intern dan Keputusan Pemberian Kredit Dengan Peran Pemeriksa Internal Sebagai Variabel Mediasi Pada Bank Pemerintah di Kota Ambon Pesireron, Semy; Sipakoly , Selly; Patty, Junus
Journal of Applied Accounting Vol 2 No 2 (2023): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.723

Abstract

This research aims to empirically test the influence of the role of internal auditors in mediating the influence of the internal control system on credit granting decisions at Government Banks in Ambon City. The research data collection technique is a survey by distributing questionnaires to respondents selected based on sampling techniques. The sampling technique in this research was carried out using a purposive sampling method, namely, sampling with research considerations. The analysis technique used is mediation variable regression analysis, with a significance level used of 0.05 or 5%. The results of the study show that the role of internal auditors mediates the relationship between the internal control system and credit granting decisions.Keywords: Internal Control System, Credit Granting, Role of Internal Auditors
Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi; Dalam Hubungan Peran Auditor Internal Terhadap Kualitas Penyajian Laporan Keuangan Pesireron, Semy; Situmeang, Mis Fertyno
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p57-70

Abstract

As a moderating variable, the research objective is to empirically test the influence on the quality of financial reports and the influence of the government's internal control system. The type of research is the causal relationship with sampling technique, by using purposive sampling. The survey sampling method is used in data collection and data analysis technique through Moderate Regression Analysis (MRA) with a significant degree 0.05. The result of the research is to prove the role of the government's internal auditor does not significantly affect the quality of the Maluku Provincial Government's financial statement. Furthermore, the government's internal system has a significant effect on the relationship between the role of the government's internal auditor, but it has no significant effect on the quality of the Maluku Provincial Government's financial report.
Co-Authors Patty, Junus Sipakoly , Selly Situmeang, Mis Fertyno