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All Journal Journal of Applied Accounting Journal of Business Application
Pesireron, Semy
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Economics, Econometrics & Finance

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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.
Efek Moderasi Sistem Pengendalian Internal Pemerintah; Pengaruh Peran Pengawasan APIP Terhadap Kualitas Penyajian Laporan Keuangan Pesireron, Semy; Tuhumena, Aleida Marryane
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1453

Abstract

The objective of this study is to empirically investigate the effect of the role of the government’s internal supervisory apparatus on the quality of financial statement presentation, as well as to examine the moderating influence of the government’s internal control system on this relationship within the West Southwest Maluku Regency Government. Data were collected through a survey method by distributing questionnaires to selected respondents, using a purposive sampling technique. The data were analyzed employing moderated regression analysis with a significance level of 0.05. The findings indicate that the supervisory role of the internal government auditors exerts a significant influence on the quality of financial statement presentation in the West Southwest Maluku Regency Government. Moreover, the government’s internal control system is found to moderate the relationship between the supervisory role of the internal government auditors and the quality of financial statement presentation, thereby strengthening the effect within the governmental context of West Southwest Maluku Regency. Keywords: Government Internal Supervisory Apparatus; Government Internal Control System; Quality of Financial Statement Presentation
Co-Authors Patty, Junus Sipakoly , Selly Situmeang, Mis Fertyno Tuhumena, Aleida Marryane